Cartersville, City of; independent school district ad valorem tax; provide homestead exemption

School tax relief for older Cartersville residents

The law sets new home tax exemptions for Cartersville residents within the city's independent school district, subject to local voter approval. For tax years 2028–2032, the exemption removes $60,000 of assessed home value for residents ages 65–69 or totally disabled residents. It removes $80,000 at ages 70–74, $100,000 at ages 75–79, and $200,000 at age 80 or older. Residents must own or occupy the homestead and meet the age or disability requirement on January 1 of the tax year. These amounts reduce the value taxed for city school purposes, not the tax bill dollar for dollar. They do not change other local taxes. The law requires a school district referendum on November 3, 2026, with approval by more than half of votes cast. With approval, the exemptions take effect January 1, 2028; the act expires December 31, 2032. Without approval, or without the required election, the exemptions do not take effect and the act is repealed January 1, 2027. The city pays election costs, and its election superintendent must publish notice and certify results to the Secretary of State. Voters can seek a court order to enforce the election requirements.