GA HB823

Expands eligibility for Dawson County senior citizen homestead exemption to include residents who have maintained primary residency in the county for at least 30 years, even if they have not owned a homestead

Clarifies that the senior citizen homestead exemption replaces (rather than stacks with) any other homestead exemption for Dawson County ad valorem taxes for county purposes

Exemption does not apply to state taxes, school district taxes for educational purposes, or municipal taxes

Requires voter approval through a referendum to be held no later than the Tuesday following the first Monday in November 2025

If approved by voters, the amendments take effect January 1, 2026; if not approved, the provisions are automatically repealed 365 days after the election date