Chattooga County Tax Commissioner Joy Hampton is providing additional information about two proposed senior property tax exemption changes that voters will consider during the November election, along with a reminder that the Education Special Purpose Local Option Sales Tax (ESPLOST) renewal will also appear on the ballot.

If approved, both proposed exemptions would raise the maximum qualifying household income from $20,000 to $38,000 for homeowners who are at least 70 years old on January 1, 2027, allowing more seniors to qualify for property tax relief.

For Chattooga County taxes, the proposal would provide a $70,000 exemption from the assessed value of a qualifying homestead. Hampton said this is equivalent to exempting $175,000 in fair market value, regardless of acreage or additional buildings. The current exemption uses a sliding scale ranging from 20% to 100% of the home and up to five acres, depending on income.

For Chattooga County School District taxes, the proposal would increase the exemption to $41,150 of assessed value in 2027 and $55,000 in subsequent years, compared to the current $40,000 exemption. Hampton said that equates to $102,875 in fair market value in 2027 and $137,500 in future years.

Hampton said the proposals are intended to help more lower-income senior citizens qualify for tax relief while minimizing the impact on small businesses and first-time homeowners. She noted the exemptions were studied over the past decade, taking into account current data, census figures, and inflation.

She also reminded residents that other property tax relief programs remain available, including the county’s freeze exemption, which limits inflationary increases on a home and up to five acres, and the state’s floating homestead exemption, which offsets inflation while still allowing taxable values to decrease if property values fall.

In addition to the exemption questions, voters will also decide whether to renew the current ESPLOST. Hampton emphasized that the measure is a renewal of the existing one-cent sales tax for education projects and is not a new tax.