Dalton, City of; school district ad valorem tax; increase homestead exemption

Larger school-tax exemption for Dalton seniors

The law authorizes a larger homestead tax exemption for homeowners age 70 or older in the City of Dalton school district. It raises the exemption from $150,000 to $325,000 of assessed home value, subject to local voter approval. The exemption covers only the district’s taxes for educational purposes; assessed value above $325,000 remains taxable. The law requires a district referendum on November 4, 2025, with more than half of votes cast supporting approval. With that approval, the increase takes effect January 1, 2026. Without approval, or if the required election is not held, the increase does not take effect. The act then automatically repeals itself on the 365th calendar day after the scheduled election date. Dalton pays for the election, and its election superintendent must certify results to Georgia’s Secretary of State. Notice must appear in Whitfield County’s official newspaper once weekly for two weeks before the election. A court can compel the superintendent to hold the election on the required date or the next legally allowed special-election date.