GA HB844

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

Applies to taxable years beginning on or after January 1, 2026

Requires approval by local referendum scheduled for the Tuesday following the first Monday in November 2025

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

Automatically repeals 365 days after the election date if voters do not approve the measure or if the election is not conducted as required