GA HB1168

Grants Heard County school district residents age 70 or older a homestead exemption equal to 100% of the assessed value of their home from school district ad valorem taxes for educational purposes

Requires a one-time application with the Heard County tax commissioner, with automatic annual renewal as long as the resident continues to occupy the homestead

Exemption applies only to Heard County school district taxes and is in addition to any other existing homestead exemptions; does not affect state, county, municipal, or independent school district taxes

Requires approval by local referendum on the Tuesday after the first Monday in November, with the exemption taking effect January 1, 2027 if voters approve

Act automatically repeals 365 days after the scheduled election date if the referendum fails or is not conducted