The Georgia Governor enacted a law providing a homestead exemption from Heard County school district ad valorem taxes for residents aged 70 or older. This exemption would be in addition to any other applicable homestead exemptions and requires eligible residents to file an initial application with the county tax commissioner. The law takes effect on Jan. 1, 2027, if approved by voters in a referendum. [H.B. 1168, enacted 05/11/26]
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