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

School tax relief for Spalding County seniors

The law creates a Spalding County school-tax exemption for homeowners age 65 or older by January 1 of their application year. It covers a qualifying primary home and up to five connected acres. The exempt share of assessed home value is 100% for qualifying prior-year income of $25,000 or less. It is 50% for income above $25,000 through $53,000, and 25% for income above $53,000, with no upper income limit. Income includes the homeowner’s income and that of a spouse living in the home. It uses gross income for state income-tax purposes, with exclusions for Social Security and other retirement, survivor, disability, or pension benefits. Benefits above the law’s stated Social Security maximum count toward income. The break adds to other available homestead exemptions. It covers school district taxes for education, but not school bond debt, state, county, municipal, or independent school district taxes. Homeowners or their agents must apply to the Spalding County tax commissioner, who supplies forms and checks eligibility. Renewal is automatic while eligibility continues and the property remains their homestead; homeowners must report when they become ineligible. The law requires majority voter approval in a referendum scheduled for November 4, 2025. With that approval, the exemption applies to tax years beginning January 1, 2026. Without approval, or without the required election, the act is repealed 365 days after the scheduled election date. Spalding County pays election costs, and the election superintendent must certify results to the Secretary of State. A court order can compel the superintendent to perform these duties.