Blue Ridge homeowners could get a city property tax exemption

The proposal would exempt part of eligible homes’ assessed value from Blue Ridge city property taxes. It would cover homestead property in the Fannin County special district and only taxes imposed by Blue Ridge. Any value above the exempt amount would remain taxable; other homestead exemptions could still apply. A person generally must apply, but someone who received a Blue Ridge homestead exemption for the same home in the prior tax year and remains eligible would not need to apply again. After approval, the exemption would renew each year while the person lives in the home and remains eligible. The person must tell the city tax official if they become ineligible. The ballot describes a new 1 percent local sales tax, but this bill text does not provide rules for imposing or collecting that tax. If approved by lawmakers and voters, the exemption would apply to tax years beginning January 1, 2027, through December 31, 2039.

The city election superintendent would hold an election on whether to approve the measure. Only Blue Ridge voters who live in the Fannin County special district would vote on the measure. The measure would take effect only if more than half of votes cast favor approval and it receives a two-thirds vote in both the Georgia House and Senate. The election would be held on the Tuesday after the first Monday in November 2026. If voters reject the measure or the election is not held as required, it would not take effect and would be repealed 365 days after the scheduled election.