Georgia2025Enacted

HB1340

Hall County School Tax Exemption Changes for Seniors

Last scannedAug 25, 2026, 4:37 AM

In one sentence

This law increases the income limit for seniors aged 62 and older to qualify for a school tax exemption and creates a new exemption on the first $400,000 of home value for residents aged 66 and older.

Increases the maximum income allowed for residents aged 62 or older to qualify for an existing homestead exemption from Hall County school district ad valorem taxes.
Creates a new exemption that removes tax on the first $400,000 of assessed home value for residents who are at least 66 years old.
Requires a public vote (referendum) before these changes take effect.
Sets specific dates when the law becomes active and includes rules to automatically end it if certain conditions are not met.

Residents of Hall County who live in homes within the school district boundaries.
Seniors aged 62 years and older seeking income-based tax exemptions.
Seniors aged 66 years and older eligible for a new exemption based on home value.

The law only applies if voters approve it in a referendum.
The text does not state the specific new income limit for residents aged 62 and older, only that it will increase.
The exact date of the required public vote is not listed in this summary.

Plain language

Ad valorem tax: A property tax calculated as a percentage of the assessed value of real estate, such as a house or land.
Homestead exemption: A reduction in taxes for people who own and live in their primary home.
Assessed value: The dollar amount assigned to a property by the government, which is used to calculate how much tax must be paid.

Official record

Source attached

Hall County; ad valorem tax for educational purposes; homestead exemption; increase income cap

Official activity