GA HB842

Increases the homestead exemption from Whitfield County ad valorem taxes for residents age 70 or older from $250,000 to $325,000 of appraised value

Requires voter approval through a referendum scheduled for the Tuesday following the first Monday in November 2025

If approved by voters, the increased exemption takes effect January 1, 2026

Automatically repeals 365 days after the election date if voters reject the measure or the election is not conducted

Whitfield County bears the expense of the referendum election