All Roll Calls
Yes: 446 • No: 61
GeorgiaSB 2342025-2026 Regular SessionSenateWALLET
City of Dalton; independent school district ad valorem taxes for educational purposes; provide a homestead exemption
Sponsored By: Chuck Payne (Republican)
Signed by Governor
Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 1 benefits, 0 costs, 4 mixed.
Dalton school tax break for homeowners
Beginning January 1, 2026, Dalton’s school-district homestead exemption shields the increase in your home’s assessed value above your adjusted base-year value from Dalton school taxes. It applies only to the City of Dalton independent school district tax, not state, county, or city taxes. You must live in the home as your homestead and file an application to start it. The law sets how your base-year value and yearly inflation limits are calculated.
Apply once; renewal is automatic
You must file the first homestead application to get this Dalton school-district exemption. After you file, it renews each year while you live there as your homestead. If you had a 2025 homestead exemption and still qualify in 2026 for the same home, you get the 2026 exemption automatically. You must tell the city if you stop qualifying. The exemption does not transfer to a buyer when you sell the home.
No stacking with other Dalton exemptions
This exemption only lowers the Dalton school-district part of your property tax. It is on top of other homestead exemptions, but you cannot stack two Dalton base-year exemptions. The city will use the base-year exemption that saves you more.
City sets yearly inflation index
The City of Dalton sets and publishes one standard way to measure yearly inflation for this exemption. The city may use the Consumer Price Index or a similar federal index. This index is used in the law’s annual adjustment formula.
Local vote decides 2026 start
Whitfield County holds a local vote in the Dalton school district on Tuesday, November 4, 2025. If more than half approve, the homestead exemption in Section 1 takes effect on January 1, 2026. If voters reject it or the vote is not held as required, Section 1 does not take effect and is repealed 365 days after the election. The Dalton school district pays for the election.
Sponsors & Cosponsors
Sponsor
Chuck Payne
Republican • Senate
Cosponsors
Kasey Carpenter
Republican • House
Roll Call Votes
House vote • 4/4/2025
Recon SB 234, 235, & 336
Yes: 135 • No: 0
House vote • 4/4/2025
SBs 234, 235, & 336 Passage
Yes: 147 • No: 2
House vote • 4/4/2025
Local Calendar
Yes: 112 • No: 59
Senate vote • 3/3/2025
LOCAL CONSENT CALENDAR
Yes: 52 • No: 0
Actions Timeline
Senate Date Signed by Governor
5/9/2025SenateAct 109
5/9/2025Effective Date
5/9/2025Senate Sent to Governor
4/10/2025SenateHouse Committee Favorably Reported
4/4/2025HouseHouse Third Readers
4/4/2025HouseHouse Third Reading Lost
4/4/2025HouseHouse Reconsidered
4/4/2025HouseHouse Passed/Adopted
4/4/2025HouseHouse Second Readers
3/6/2025HouseHouse First Readers
3/4/2025HouseSenate Committee Favorably Reported
3/3/2025SenateSenate Passed/Adopted
3/3/2025SenateSenate Read and Referred
2/24/2025SenateSenate Hopper
2/21/2025Senate
Bill Text
SB 234/AP* (v6)
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