Calhoun, City of; school district ad valorem tax; increase homestead exemption for certain residents

Bigger school tax breaks for Calhoun seniors

The law increases homestead exemptions for seniors in the City of Calhoun independent school district in Gordon County, Georgia. It exempts $50,000 of assessed home value at ages 65–69, $115,000 at ages 70–74, and $125,000 at ages 75 and older. Your age is measured on January 1 of the year you apply. These exemptions cover only school district taxes for education; home value above the exemption remains taxable. The increases take effect January 1, 2026, only with approval from more than 50% of votes cast in the required local referendum. The law sets that vote for November 4, 2025, and requires two-thirds approval in both Georgia legislative chambers. The City of Calhoun pays election costs, and notice must appear in Gordon County’s official publication weekly for two consecutive weeks. The election superintendent must conduct the vote; an elector can ask a court to compel compliance and set an authorized election date. If voters reject the act or the required election is not held, the increases do not take effect. In either case, the act is automatically repealed on the 365th calendar day after the scheduled election date.