City of Dalton; independent school district ad valorem taxes for educational purposes; provide a homestead exemption

Lower school property taxes for Dalton homeowners

Beginning January 1, 2026, the law provides a Dalton school property tax exemption, subject to local referendum approval. It covers qualifying owner-occupied homes on no more than five connected acres in the City of Dalton independent school district. The exempt amount is the home's current assessed value minus its adjusted base-year assessed value. Any final assessed value set on appeal counts. The exemption covers the district's education taxes, but not bond debt taxes or state, county, county school, or municipal taxes. It adds to other homestead exemptions, except that the more beneficial Dalton school base-year exemption applies instead of combining them. Owners generally must apply. Owners with a homestead exemption on the same property in 2025 receive this exemption automatically for 2026 if still eligible. It renews annually while the owner lives there as a homestead and cannot be transferred. Owners must notify Dalton's governing authority when they no longer qualify.