Bill > HB741

This bill establishes a special property tax exemption for homeowners in Bryan County, Georgia, specifically for school district educational taxes. The exemption allows residents to have their property tax assessment frozen at the base year value, meaning homeowners will only pay taxes on the increase in property value beyond their base year assessment. To qualify, homeowners must apply with the Bryan County tax commissioner and continue to occupy the home as their primary residence. The exemption does not apply to improvements made after the base year or to additional land added after January 1 of the base year. The bill requires a referendum vote in November 2025, where Bryan County voters will decide whether to approve the tax relief measure. If more than half of voters approve the act, it will go into effect on January 1, 2026, and will provide ongoing tax relief for eligible homeowners. The surviving spouse of an original exemption recipient can continue to receive the exemption as long as they occupy the home. Importantly, this exemption is in addition to any existing homestead exemptions and only applies to Bryan County school district educational taxes, not to other local or state property taxes.

Government Affairs

https://www.legis.ga.gov/legislation/71245