Georgia voters overwhelmingly passed two statewide referendums on November 7, 2006 providing Homestead Exemptions for Georgians 65 and older. Both passed with nearly 90% voting in favor of the referendums.

The first referendum stipulates that Georgians 65 and older will not pay state property taxes on their homes. The exemption applies only to their primary residence and up to 10 acres. The homeowner will be responsible for state taxes on the value of the rest of the property. 

The second referendum provides surviving spouses with continuation of base-year value homestead exemption. This means a property value freeze will remain in effect for a home kept by the surviving spouse upon the death of the applicant for the exemption.  The exemption applies only to counties and cities that have adopted a base year or “freeze” exemption. Roughly 30 Georgia counties have adopted the “freeze” exemption – More info>