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

Lower city taxes for Chickamauga seniors

The law creates a $50,000 exemption from a home's assessed value for Chickamauga city property taxes, subject to voter approval. It sets a November 4, 2025 referendum, with approval required from more than half of votes cast. Approval makes the exemption effective for tax years beginning January 1, 2026. Without approval, or without the election, the exemption does not take effect. The act then automatically repeals 365 calendar days after the scheduled election date. Homeowners must be 70 or older and have lived in Chickamauga for five years by January 1 of the application year. They must occupy the home as their homestead; the exemption can cover up to five connected acres. An unremarried surviving spouse age 67 or older can keep the exemption while occupying the home as a residence and homestead. The owner or an agent must apply to the city or its designee using city forms and eligibility information. The exemption renews automatically while the owner qualifies, but the owner must notify the city when eligibility ends. It replaces other city homestead exemptions rather than adding to them. Any remaining assessed value stays taxable, and state, county, and school taxes do not change. The city pays election costs. Its election superintendent must publish notice for two weeks before the election and certify results to the Secretary of State. A court order can compel the superintendent to perform required election duties.