Madison County officials discuss 70+ school-tax exemption while considering opt-out of state homestead change

Madison County commissioners and school officials discussed next steps for a proposed school-tax exemption for residents aged 70 and older while the Board of Commissioners considered a resolution to opt out of state homestead-exemption provisions.

The discussion matters because a local exemption would shift how school taxes apply to older residents and because opting out of the state-level change would preserve local control over who receives reductions. Officials said any change that requires state action likely would not affect taxes until 2026 if approved by the state legislature.

Chairman Hicken told the meeting he had spoken with school leaders and that the Board of Education is willing to examine a 70-and-over exemption from school taxes. "I had lunch with the school superintendent, Dr. Jody Giro, and he has confirmed that the school board is willing to look at 70 and older exemption for seniors," Chairman Hicken said.

Public comment reflected local interest. "As a 78-year-old resident in Madison County, I appreciate all the efforts of going to eliminate or reduce our school tax," said David Carey, who identified himself as a county resident. He told commissioners county school tax is substantially higher than other local levies and thanked officials for pursuing relief.

During "Old Business," the board considered a written resolution framed as opting out of the homestead-exemption provisions referenced to OCGA 48-5-44.2. Commissioner Dunster moved that the Madison County Board of Commissioners "opt out of the homestead exemption." Commissioner May seconded that motion. The transcript records discussion but does not include a roll-call vote or final tally.

Commissioners who spoke during the debate stressed competing priorities: some described the provision as overly complex and potentially burdensome for large non-homestead parcels such as farms and businesses; others argued local control is preferable so the county can tailor exemptions and remain accountable to residents. One commissioner urged residents to continue to press the board at future meetings to ensure any local exemption is implemented.

Officials said the school-board process would require legislative timing: materials would likely go to the state legislature next year and could affect tax year 2026 if passed. Multiple commissioners and staff noted the county already applies a 70-and-over local exemption for county taxes and that any school-tax change would be a separate process requiring coordination with the Board of Education and the countydelegation to the General Assembly.

The meeting included praise for staff work on financial analysis that informed the discussion; staff presentations and county financial figures were cited during commissionersremarks. The transcript indicates the board continued to request specific eligibility details and follow-up materials from staff and the Board of Education before any implementation steps.

Votes and next steps remained open at the meeting: the opt-out motion was made and seconded but the transcript does not record a final vote. Commissioners and staff said they expect further materials from the Board of Education and from county offices before any change would be enacted and that state legislative timing will determine when a school-tax exemption could take effect.

Ending: County officials requested continued public engagement and said staff would provide more detailed eligibility and budget information to the board and the public as the Board of Education advances its review.