GA HB30

Provides a $100,000 homestead exemption from Catoosa County school district ad valorem taxes for educational purposes for residents age 67 or older

Requires a one-time application with the Catoosa County tax commissioner, after which the exemption automatically renews annually as long as the person occupies the residence

Replaces (not adds to) any other homestead exemptions applicable to Catoosa County school district educational taxes; does not affect state, county, municipal, or independent school district taxes

Requires approval by local referendum during the 2026 general primary election, with the exemption taking effect January 1, 2027 if approved by majority vote

Automatically repeals if the referendum fails or is not conducted; election costs to be paid by Catoosa County