Dalton, City of; ad valorem tax for municipal purposes; increase homestead exemption

Bigger property tax break for Dalton seniors

The law raises Dalton's homestead exemption to $325,000 of assessed value for residents age 70 or older. It covers city property taxes for municipal purposes; assessed value above $325,000 remains taxable. The increase starts January 1, 2027, only with approval from more than half of votes cast in a local referendum. Dalton's election superintendent must hold that vote on an allowed special election date, no later than the November 2026 general election. Without approval, or if the required election is not held, the increase does not take effect. The act then automatically repeals on the 365th calendar day after the election date. Dalton pays election costs, and notice must appear weekly for two consecutive weeks in Whitfield County's official newspaper. The superintendent must certify results to the Secretary of State; courts can order compliance with the mandatory election duties. The act also required two-thirds approval in each state legislative chamber.