GA HB698

Walker County school district residents aged 70-74 receive a $50,000 homestead exemption from school district ad valorem taxes for educational purposes; unremarried surviving spouses age 67+ may continue receiving this exemption

Residents aged 75 or older who have lived in the Walker County school district for at least five years receive a full exemption from school district ad valorem taxes on their homestead; unremarried surviving spouses age 70+ may continue receiving this exemption

Homestead property covered by the exemption is limited to no more than five contiguous acres

Requires voter approval through a referendum scheduled for November 2026, with exemptions taking effect January 1, 2027 if approved by majority vote

Exemptions replace rather than add to any other existing Walker County school district homestead exemptions and do not affect state, county, municipal, or independent school district taxes