Cherokee County; school district ad valorem tax; extend homestead exemption

Cherokee homeowners gain broader school tax relief

The law expands access to Cherokee County's full-value homestead exemption from school district taxes for education, subject to voter approval. It covers homeowners who are seniors or have a disability, not all property taxes. Generally, applicants or their spouses must have held a district homestead exemption for at least five years before applying. Those years can involve a current or former home and need not be consecutive or immediately before applying. Residents receiving the old exemption in the year before the changes take effect receive year-for-year credit toward the five-year requirement. That credit applies to years when they were seniors or had a disability. Surviving spouses of qualifying recipients skip the five-year requirement for their own homestead while they are seniors or have a disability. The law requires two-thirds approval in both state legislative chambers and a local election no later than the November 2026 general election. The changes start January 1 after approval by more than half of votes cast. If voters reject the law or the required election is not held, the changes do not start. In that case, the law is automatically repealed July 1, 2027. Cherokee County pays election costs. The election superintendent must publish notice for two consecutive weeks and certify results to the Secretary of State. Courts must order compliance when they find that the mandatory election requirements were not followed.