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HB860 • 2025

Gordon County; school district ad valorem tax; increase homestead exemption for certain residents

Gordon County; school district ad valorem tax; increase homestead exemption for certain residents

Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Barton, Matt
Last action
2025-05-14
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The official summary mentions provisions for a referendum and automatic repeal but does not specify the exact date of the vote or the conditions under which the repeal occurs.

Gordon County School Tax Exemption Increase for Older Residents

This law increases the amount of home value that residents aged 65 to 69 in Gordon County can exclude from their school district property taxes.

What This Bill Does

  • Increases the homestead exemption to $50,000 for residents who are at least 65 but less than 70 years of age.
  • Keeps the homestead exemption at $100,000 for residents who are 70 years of age or older.
  • Applies these exemptions specifically to school district ad valorem taxes in Gordon County.

Who It Names or Affects

  • Residents of the Gordon County School District who are at least 65 years old.

Terms To Know

Homestead exemption
A rule that lowers property taxes by removing a specific dollar amount from the value of a person's home before calculating the tax bill.
Ad valorem tax
A tax based on the assessed value or worth of an item, such as real estate.

Limits and Unknowns

  • The law only applies to school district taxes in Gordon County and does not change other types of property taxes.
  • The bill provides for a referendum before changes take effect, but the specific date or outcome is determined by that vote.

Bill History

  1. 2025-05-14 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Gordon County; school district ad valorem tax; increase homestead exemption for certain residents