GA HB807

Extends the City of Woodstock's full homestead exemption from ad valorem taxes for residents 62 years or older to surviving spouses of exemption holders, waiving the five-year residency requirement for those surviving spouses

Clarifies that the five-year residency requirement for the senior homestead exemption does not need to run consecutively or immediately precede the application

Grandfathers residents who already held the exemption prior to January 1 of the year before the effective date, allowing them to retain the exemption without meeting the five-year requirement

Requires a local referendum no later than November 2026 for voter approval; if approved, takes effect January 1 following the election

Automatically repeals on July 1, 2027 if the referendum is not held or voters reject the measure