Whitfield County; ad valorem tax; revise homestead exemption amount

Bigger property tax break for Whitfield seniors

The law raises Whitfield County’s homestead exemption from $250,000 to $325,000 of appraised home value for county-purpose property taxes. Residents must apply and be at least 70 by January 1 of the year they claim the exemption. The higher exemption covers tax years beginning January 1, 2026, but requires majority approval in the November 4, 2025 referendum. The law requires the county election superintendent to conduct the vote and publish notice for two consecutive weeks before it. Whitfield County pays election costs, and the superintendent must certify the result to the Secretary of State. If voters reject the act or no election occurs, the increase does not take effect. The act then automatically repeals on the 365th calendar day after the scheduled election date. Courts can order officials to perform their election duties and provide appropriate relief for noncompliance.