Chattooga County Tax Commissioner Joy Hampton is providing additional information about property tax exemption questions voters will see on the November ballot, including proposed changes affecting homeowners who are at least 70 years old on January 1, 2027.

For Chattooga County taxes, a “yes” vote would increase the income limit for the senior exemption from $20,000 to $38,000 for the applicant and spouse. Those who qualify would receive an exemption of $70,000 from the assessed value of their homestead property.

Because Georgia generally assesses property for taxation at 40% of fair market value, Hampton says that exemption is equivalent to $175,000 in fair market value, regardless of acreage or additional buildings.

The existing county senior exemption uses a sliding scale providing a 20%, 40%, 60%, 80% or 100% exemption on the home and five acres, depending on income.

School Tax Exemption Would Also Change

Voters will also consider a change involving Chattooga County school taxes.

Under that proposal, the maximum income for qualifying seniors would increase from $20,000 household income to $38,000 for the applicant and spouse.

Those who qualify would receive an exemption of $41,150 in assessed value in 2027, increasing to $55,000 in subsequent years. Hampton says that represents approximately $102,875 in fair market value in 2027 and $137,500 thereafter.

The current school exemption provides qualifying homeowners with a $40,000 exemption from assessed value.

Hampton said the proposals were developed after examining approximately a decade of data, census information and inflation. She said the objective was to provide additional relief for lower-income senior citizens while limiting the amount of the tax burden that could be shifted to small businesses and newer homeowners.

Other Property Tax Exemptions

Hampton also reminded taxpayers that other mechanisms affect property taxes.

Chattooga County has a freeze exemption covering inflationary growth on a home and five acres. There is also a state floating homestead exemption that is automatically applied and designed to offset inflationary increases in property values while allowing taxable values to decline if property values decrease.

ESPLOST Renewal Also On Ballot

In addition to the property tax questions, Chattooga County voters will consider an ESPLOST renewal in November.

Hampton emphasized that the ESPLOST question is a renewal of the existing education sales tax rather than the creation of a new sales tax.

The proposals will ultimately be decided by Chattooga County voters in the November 3, 2026 election.