Ad valorem tax; education purposes of homesteads of qualified individuals who are 65 years of age or older; provide exemption
House Second Readers
Summary
The bill would waive all school‑district ad valorem taxes on the homestead of any Georgia resident who is 65 years old or older, once an affidavit confirming age and required information is filed. Owners need only file the affidavit once, but must inform the tax authority if they later become ineligible. The exemption and a new false‑swearing penalty would take effect only if voters approve the measure in a November 2026 referendum.
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