GA HB806

Senior citizens aged 67 or older in Oglethorpe County school district would receive a homestead exemption from school district ad valorem taxes for educational purposes equal to any increase in assessed value above the base year value

Homestead property covered is limited to no more than one-half contiguous acre, and the exemption does not apply to improvements or additional land added after the base year

Exemption does not apply to taxes for school district bonded indebtedness, state taxes, county taxes, municipal taxes, or independent school district taxes

Requires voter approval in a referendum to be held no later than the Tuesday following the first Monday in November 2025, with the exemption taking effect January 1, 2026 if approved by majority vote

Replaces any other homestead exemption applicable to Oglethorpe County school district educational taxes; recipients must apply with the county tax commissioner and notify if they become ineligible