Chickamauga, City of; ad valorem tax; educational purposes; provide homestead exemption

School tax breaks for Chickamauga seniors

The law creates school property tax exemptions for senior homeowners in Georgia’s Chickamauga independent school district, subject to voter approval. For tax years beginning January 1, 2026, residents ages 70–74 get a $50,000 exemption from assessed home value. Value above $50,000 remains taxable; residents age 75 or older get a full assessed-value exemption. Age and district residency are measured as of January 1 of the application year or a later year. The home must qualify as a homestead, which may include up to five adjoining acres. These exemptions cover district school taxes, including taxes for school bond debt. They replace other district school homestead exemptions and do not reduce state, county, city-purpose, or county school taxes. An unremarried surviving spouse can keep the $50,000 exemption at age 67 or older, or the full exemption at 70 or older. The spouse must keep living in the home as their homestead. Apply to the city’s governing authority or its designee using city-provided forms and provide age and eligibility information. Renewal is automatic while eligibility continues, but recipients must report when eligibility ends. The law requires a city-funded referendum on November 4, 2025, with more than half of votes cast supporting approval. Without approval, or without the election, the exemptions never take effect and are automatically repealed 365 days after the scheduled election. Election officials must certify results to Georgia’s Secretary of State; courts can compel officials to perform their required duties.