Whitfield County; School District ad valorem tax; revise homestead exemption amount

Larger school tax break for Whitfield seniors

The law changes the homestead exemption from $250,000 of assessed value to $325,000 of appraised value. It covers homeowners age 70 or older who live in the Whitfield County School District. Only school district property taxes for education are covered; value above the exemption and other taxes remain taxable. The change applies to tax years beginning January 1, 2026, but requires approval by more than half of referendum voters. The law requires the county election superintendent to hold that referendum on November 4, 2025, with Yes/No ballot choices. Notice must appear in the county’s official publication once weekly for two weeks before the election. Whitfield County pays election costs, and the superintendent must certify results to the Secretary of State. Any voter can seek a court order enforcing these duties, including holding the election on the required or next legally permitted date. Without voter approval or a properly conducted election, the exemption change does not take effect. The act then automatically repeals on the 365th calendar day after the scheduled election date.