Bill > HB28

This bill provides a $10,000 homestead tax exemption for residents of Colquitt County, Georgia, specifically for county ad valorem (property) taxes. The exemption applies to homestead property of up to five contiguous acres and will become effective January 1, 2027, but only if approved by voters in a special referendum during the 2026 general primary election. Homeowners must file an initial application with the county tax commissioner to receive the exemption, after which it will be automatically renewed each year as long as they continue to occupy the property. The exemption does not apply to state, school district, or municipal property taxes and is separate from other existing homestead exemptions. To become law, the bill requires a two-thirds majority vote in both the Georgia Senate and House of Representatives. If voters do not approve the measure or if the election is not properly conducted, the bill will be automatically repealed. The bill also includes provisions allowing any county elector to seek a mandamus (legal order) to compel the election superintendent to conduct the referendum if they fail to do so.

Government Affairs

https://www.legis.ga.gov/legislation/69308