Dalton school board to ask for increase in homestead exemptions

Mar. 12—The Dalton Board of Education meets Monday at 6:30 p.m. in the council chambers in City Hall. Council members will hold a work session in the same place at 5 p.m.

The school board members are scheduled to vote on a resolution asking the state legislature to allow the school board to place on the November ballot a referendum on whether to increase homestead exemption grants for elderly residents of the city.

The school system currently provides a homestead exemption of $75,000 to those 65 and older with a gross income of less than $35,000 a year and a homestead exemption of $150,000 to those 70 and older regardless of income.

Dalton Public Schools Chief of Staff Pat Holloway said the Board of Education members plan to vote on a resolution that would mirror a resolution passed by the City Council. That resolution asks lawmakers to allow the city to put a referendum on the ballot that would increase the 65 and older homestead exemption to $150,000 for those with income below $35,000 and the 70 and older homestead exemption to $250,000.

Whitfield County Schools Superintendent Mike Ewton said that system's school board "had homestead exemption changes on the March 6 agenda but there was no motion to approve and no action was taken."

Last year, preliminary assessments showed the assessed value of residential properties rose an average of 22% in Whitfield County. Commercial and industrial assessments rose an average of 15%.

The assessments are set by the county Board of Assessors. Members of that board are appointed by the county Board of Commissioners but the assessors are independent of the county and have to follow rules and regulations set by the state.

In September, representatives from the Dalton and Whitfield County public school systems, the city of Dalton and Whitfield County asked the Board of Assessors to hold property assessments at their 2021 levels to protect homeowners and to give them time to find long-term solutions to soaring reassessments.

In February, the county Board of Commissioners formally requested a piece of local legislation before the state legislature that would limit assessments from increasing more than 6% in any one year or 14% in any three-year period on any properties that have a homestead exemption.

That would set as the base for an assessment the lowest assessed value in the years 2021-2023 for exemptions granted in 2024. After 2024, when homeowners applied for homestead, their base would be the home's current market value the year that they applied. After a home is sold, the purchase price would become the base.

If approved by the legislature and signed by the governor this year, that measure would be placed on the ballot in November for county voters to give final approval to or reject.