GA HB870

Creates a homestead exemption from Clayton County ad valorem taxes for disabled veterans, senior citizens, unremarried surviving spouses of peace officers or firefighters killed in the line of duty, and 100 percent disabled residents

Exemption amount equals the difference between the current year assessed value and the base year assessed value of the homestead, with annual adjustments limited to the inflation rate

Applies to homesteads of up to five contiguous acres and does not affect state, school district, or municipal ad valorem taxes, nor county taxes for bonded indebtedness

Exemption takes effect January 1, 2026, and sunsets December 31, 2030, with surviving spouses permitted to continue receiving the exemption while occupying the homestead

Requires voter approval through a referendum in November 2025 and a two-thirds majority vote in both legislative chambers