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

Bigger property tax break for Cohutta seniors

The law raises Cohutta's city property tax exemption from $100,000 to $325,000 of assessed home value, subject to voter approval. It covers qualifying homesteads owned by residents age 70 or older; assessed value above $325,000 remains taxable. The increase starts January 1, 2026, only with approval from more than half of votes cast on the question in November 2025. The vote must take place during Cohutta's municipal general election. Without approval, or if the election is not held as required, the increase does not take effect and the act is automatically repealed January 1, 2026. The city pays election costs, and its election superintendent must publish notice weekly for two weeks in Whitfield County's official newspaper. The superintendent must conduct the yes–no vote and certify results to Georgia's Secretary of State. A voter can ask a court to compel compliance; the court can set the required or next legally allowed election date.