Public weighs change to Marietta's 1‑acre school tax exemption for seniors; council to consider options

City staff opened a public hearing on a proposal to consider expanding the city’s current one‑acre cap on the school tax exemption for homeowners aged 62 and older to allow the exemption to apply to the entire parcel when the parcel is owned and occupied by an eligible homesteader.

Planning/finance staff told council that under current Marietta code the "term homestead ... shall not include more than 1 acre of land immediately surrounding the residents of the applicant." Staff said the issue arises most often when large lots are annexed into the city and owners face a school tax difference compared with remaining in the county.

Why it matters: Resident and neighborhood speakers said the one‑acre limit can discourage voluntary annexation and creates a disparity between county and city residents, particularly on large parcels that function as green buffers around parks.

Public comment highlights Resident Scott Cochran, who said he recently moved to Marietta, urged the council to change the city rule for large platted lots in some neighborhoods: "Our neighborhood is filled with lots, they are platted lots, they are numbered as a single residential lot, but they are over an acre. And our people include myself are getting to the older and we're to the point where we would qualify for this due to age." Cochran said the change would align the city with what many residents see as a core benefit of living inside the city: "One of the reasons you guys have on the agenda the other issue to opt out of the statewide thing is because what you already do is better, right? It is just better." (Resident Scott Cochran.)

Larry Wheels, a neighbor near Kennesaw Mountain National Park, testified with a prepared statement that the one‑acre rule interacts with development pressure near the park. He told council he had identified roughly 150 parcels greater than one acre that were receiving school tax exemptions and warned that correction of apparent assessment errors could motivate subdivision and development. "A school tax exemption is available to any owner occupied property, owners 62 years of age or older, but the school tax exemption is granted for no more than 1 acre of a multi multiacre parcel," Wheels said in his statement. He urged the council to consider options such as low‑density zoning buffers, special taxing districts, or preferential assessments for qualifying properties to preserve transitional open space next to the national park. (Resident Larry Wheels.)

Staff estimates and fiscal effect Staff said a preliminary estimate based on currently applied exemptions indicated a potential impact to Marietta’s school revenue of about $150,000 if the city extended the exemption to whole parcels for owners who meet the age and occupancy requirements. Staff cautioned the number could change as additional properties qualify or if state or county exemptions change.

No final action Council closed the public hearing after receiving comments and outlined a schedule of upcoming meetings: additional public hearings at the council's regular meeting and a committee meeting in February. Staff and council said any formal change to the city code would require additional review, a proposed ordinance and formal council votes. No vote to change the one‑acre rule was recorded at this hearing.

Speakers and next steps Speakers included Resident Scott Cochran and Resident Larry Wheels and members of the public. Staff said the council will hear the proposal in additional public sessions before any formal vote; the next hearings were scheduled for the council work session and committee calendar and council must take final action before applicable statutory deadlines for tax and annexation notices.

Ending note: The council provided the public forum to receive input and directed staff to continue analysis and present options in follow‑up meetings; no ordinance or code change was adopted at the hearing.