Catoosa County; school district ad valorem tax; provide homestead exemption

School tax relief for Catoosa County seniors

The law establishes a $100,000 exemption from a qualifying home's assessed value for Catoosa County School District taxes. It covers school bond taxes, too; assessed value above $100,000 remains taxable. Residents must be 67 or older by January 1 of the year they apply and occupy a qualifying homestead. Apply to the Catoosa County tax commissioner, who provides forms and checks initial and continuing eligibility. Renewal is automatic while you qualify and occupy the home; you must report when eligibility ends. This exemption replaces other Catoosa County school tax exemptions and does not cover state, county, municipal, or independent school district taxes. The tax break starts with tax years beginning January 1, 2027, subject to majority approval in the required referendum. The law requires a district vote on the 2026 general primary date, with notice published weekly for two preceding weeks. Catoosa County pays election costs, and the election superintendent must certify results to the Georgia Secretary of State. Without majority approval or a properly conducted election, the exemption does not take effect. The act then automatically ends on July 1 following that election date. A court can compel the superintendent to act and order voting on the required date or next available special-election date.