Whitfield County; school district ad valorem taxes for educational purposes; provide a homestead exemption

School tax relief for Whitfield homeowners

This law creates a school property tax break for owner-occupied homes in the Whitfield County school district. Qualifying homes can include no more than five connected acres. The break exempts assessed value above an inflation-adjusted base, not the home's full value. For exemptions first granted in 2026, the base is the home's 2024 assessed value. For later first-time grants, the base is the previous tax year's assessed value, including final appeal results. The tax commissioner adjusts the base annually for inflation, within a cap tied to the prior year's inflation rate. The commissioner sets a standard inflation measure using a federal index, such as the Consumer Price Index. Additions and removals also change the base; added value counts after appeals are final, without counting improvements twice. Apply to the county tax commissioner using its standard form. Homes with an approved 2025 exemption that remain eligible receive the 2026 exemption without a new application. The exemption renews automatically while you qualify, but you must report when eligibility ends. It does not pass to a new owner. Other homestead exemptions generally still apply, but overlapping base-year exemptions cannot be stacked; the commissioner applies the larger one. The break excludes school taxes for bond payments and does not change state, county, city, or independent school district taxes. The law requires a local vote on November 4, 2025, paid for by the county. The exemption applies beginning January 1, 2026, only with majority voter approval. Without approval, or if the election is not held, the exemption does not take effect and the act automatically repeals 365 days after the scheduled election.