GA HB835

Increases the homestead exemption from City of Dalton independent school district ad valorem taxes for residents age 70 and older from $150,000 to $325,000 of assessed value

Requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to comply with constitutional requirements

Mandates a local referendum on the Tuesday following the first Monday in November 2025, with the City of Dalton bearing election expenses

Exemption takes effect January 1, 2026 if approved by more than half of voters; the Act automatically repeals 365 days after the election date if not approved or if the election is not held

Allows any school district elector to seek a writ of mandamus if the election superintendent fails to conduct the required referendum