GA HB1544

Chattooga County residents age 70 or older with combined household income not exceeding $38,000 would receive a $70,000 homestead exemption from county ad valorem taxes

Exemption applies only to county taxes, not state, school district, or municipal ad valorem taxes, and replaces any other county homestead exemption

Residents currently receiving the existing senior homestead exemption (under SB 242 from 2007) would automatically receive the new exemption without filing a new application

Requires voter approval through a referendum on the Tuesday following the first Monday in November 2026

If approved by voters, the exemption takes effect January 1, 2027; requires two-thirds majority vote in both legislative chambers to pass