GA HB854

Increases the homestead exemption from City of Cohutta ad valorem taxes for residents age 70 or older from $100,000 to $325,000 of assessed value

Requires approval by local referendum during the November 2025 municipal general election in the City of Cohutta (Whitfield County)

If approved by voters, the increased exemption takes effect January 1 of the year following voter approval; if not approved or election not held, the Act automatically repeals January 1, 2026

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

Allows any City of Cohutta elector to seek a writ of mandamus if the municipal election superintendent fails to conduct the required referendum