Clayton County; ad valorem tax for county purposes; provide homestead exemption

County tax relief for qualifying Clayton homeowners

The law creates Clayton County home tax relief for January 1, 2026, through December 31, 2030, subject to voter approval. It requires a November 4, 2025, county referendum, with more than half of votes cast approving the exemption. Qualifying homeowners include seniors, disabled veterans, and unremarried surviving spouses of police officers or firefighters killed on duty. These groups must meet the listed existing homestead exemption requirements; people who are 100% disabled also qualify. The exemption covers assessed home value above an adjusted base-year value, including no more than five connected acres. That base generally rises by no more than the prior year's inflation rate, set by Georgia's revenue commissioner. Additions, improvements, and property removal adjust the calculation, and final appeal decisions determine property values. Relief excludes county bond-debt taxes and all state, school, and city taxes. Homeowners or their agents must apply to the county tax commissioner, who provides forms. A 100% disability claim requires certificates from no more than three licensed physicians confirming permanent inability to work for pay. The exemption renews automatically while the recipient occupies the home, but recipients must report when eligibility ends. It does not transfer to a new owner, except a surviving spouse who continues using the home as a homestead. Other homestead exemptions remain available, but only the more favorable base-year exemption applies when several qualify. Clayton County pays referendum costs; election officials must publish notice and certify results to the Secretary of State. Courts can compel compliance with election duties. Without voter approval, or if the election is not held, the exemption section automatically repeals on the 365th day following the election.