House Bill 877 would create a countywide homestead freeze.  The freeze would only be for the county government’s portion of the property tax and would have no affect on property taxes levied by the Chattooga Board of Education. Also, it would not apply to additional home improvements or land acquisition that might increase the value of a homeowner’s primary residence.

The freeze in value would be locked-in until the property is sold or otherwise changes hands.  However, it can be passed along to a surviving spouse, as long as the spouse doesn’t remarry and continues to make the property their primary residence.

The bill, introduced by State Rep. Eddie Lumsden (R-Armuchee)passed the House unanimously on Thursday and is awaiting a hearing in the Senate State and Local Government Operations Committee.

If passed as written, residents could apply for the exemption to be effective with the 2025 tax year.