GA HB1105

Georgia residents aged 65 or older would be exempt from all ad valorem taxes for education purposes on their homesteads, including taxes for school bond indebtedness, in both independent and county school districts.

Homeowners must file an affidavit with the tax commissioner or city governing authority showing their age as of January 1; after initial approval, annual re-application is not required unless eligibility changes.

The exemption applies to properties with multiple titleholders if at least one qualifying owner resides there, and extends to properties held by personal representatives or trustees when qualifying heirs or beneficiaries occupy the residence.

Willfully falsifying information to obtain the exemption constitutes the offense of false swearing.

The measure requires approval by Georgia voters in a statewide referendum during the November 2026 general election; if approved by majority vote, the exemption takes effect January 1, 2027.