Early County; homestead exemption from school district ad valorem tax; remove sunset date

Extending Early County seniors’ school tax break

The law sets a vote on removing the December 1, 2028 expiration of Early County’s senior school tax exemption. Residents age 70 or older who claim a homestead in the school district qualify for the existing exemption. It shields $150,000 of the home’s assessed value from school district property taxes for education. The exemption applies to taxable years beginning on or after January 1, 2022. Removing the expiration takes effect January 1, 2027, only with approval by more than half of votes cast. The county election superintendent must hold the vote on the date of the 2026 general primary. The ballot asks voters whether to approve removing the expiration date. Notice of the election’s date and purpose must appear weekly for two weeks in the official county publication. Early County pays election costs, and the superintendent must certify results to Georgia’s Secretary of State. Courts can order compliance with these mandatory election duties. If voters reject the measure or the required election is not held, the extension does not take effect. In either case, this act is automatically repealed on the 365th calendar day following the election.