GA HB771

Extends the Cherokee County School District homestead exemption for residents age 62+ or disabled with annual income not exceeding $16,000.00 to surviving spouses, waiving the five-year residency requirement for those spouses

Grandfathers residents who received the homestead exemption before January 1 of the year prior to the effective date, allowing them to continue receiving the exemption without meeting the five-year residency requirement

Requires a two-thirds majority vote in both the Senate and House of Representatives for passage, per Georgia constitutional requirements

Mandates a local referendum in Cherokee County no later than the November 2026 general election for voter approval; if approved, takes effect January 1 following the election

Automatically repeals on July 1, 2027 if the referendum is not conducted or voters reject the measure; election costs to be paid by Cherokee County