Gordon County; school district ad valorem tax; increase homestead exemption for certain residents

Higher school tax exemptions for Gordon seniors

The law raises senior homestead exemptions for Gordon County school district taxes used for education, subject to voter approval. For ages 65–69, the exemption rises from $40,000 to $50,000 of assessed home value. For ages 70–74, it rises from $100,000 to $115,000. For ages 75 and older, it stays at $125,000. You must live in the district, own the homestead, and apply. Your age is measured on or before January 1 of the application year. Home value above your exemption remains subject to the school tax. The law requires a district referendum on November 4, 2025, with more than half the votes favoring approval. With that approval, the changes take effect January 1, 2026. Without approval, or without the required election, the changes never take effect and are automatically repealed 365 days after the election date. Gordon County pays election costs. The election superintendent must publish notice weekly for two weeks and certify results to Georgia’s Secretary of State. Any district voter can ask a court to compel compliance if the superintendent fails to follow the election requirements.