Woodstock, City of; ad valorem tax; extend homestead exemption to surviving spouses

Woodstock expands property tax relief for seniors

The law authorizes a full-value home exemption from Woodstock city property taxes for residents age 62 or older. The expansion requires local voter approval and covers city taxes for municipal purposes only. Normally, you or your spouse must have received a Woodstock homestead exemption for at least five years before applying. Those years can cover current or former Woodstock homes and need not be consecutive or immediately before applying. Seniors who held the prior exemption on January 1 of the year before this subsection takes effect keep eligibility without that requirement. Surviving spouses age 62 or older also qualify without the five-year requirement when their deceased spouse received a qualifying exemption. Their homestead must be in Woodstock, and this protection continues each year they remain seniors. The city must hold an election by the November 2026 general election, with more than half of votes cast approving. The exemption changes start January 1 after that election. Without approval or the required election, the act is automatically repealed July 1, 2027. Woodstock pays election costs, publishes notice for two weeks, and certifies results to Georgia’s Secretary of State. A court can order compliance, including scheduling the election.