GA HB841

Provides a $40,000 homestead exemption from Pickens County school district ad valorem taxes for residents age 62 or older whose household income does not exceed $40,000 annually

Applies to homestead properties of no more than five contiguous acres, with property value above the exempted amount remaining subject to taxation

Requires a local referendum on 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 Pickens County school district education taxes; does not affect state, county, municipal, or independent school district taxes

Requires two-thirds majority vote in both Georgia House and Senate to comply with constitutional requirements for tax exemptions