GA HB836

Increases homestead exemption from Coweta County School District ad valorem taxes for residents ages 65-70 from $40,000 to $75,000 of assessed value

Increases homestead exemption for residents ages 71-74 from $60,000 to $100,000 of assessed value

Grants full exemption from school district ad valorem taxes for residents 75 years of age or older, replacing the previous $80,000 exemption cap

Requires approval by referendum on the Tuesday following the first Monday in November 2025; if approved, takes effect January 1, 2026

Applicants must file an affidavit with the Coweta County tax commissioner providing age verification and eligibility information