Bill > HB791

This bill proposes to increase the homestead tax exemption for senior citizens in Butts County, Georgia, from $4,000 to $20,000. Currently, residents who are 62 years of age or older can receive an exemption on their property taxes, and this bill would significantly expand that exemption. The bill requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to pass, and it mandates a referendum (public vote) on November 2025, where Butts County voters will decide whether to approve the increased exemption. If more than half of voters approve the measure, the new $20,000 exemption will take effect on January 1, 2026. If the referendum fails or is not properly conducted, the bill will be automatically repealed. The bill includes provisions to ensure the election is held, including allowing any county elector to seek a court order (mandamus) to compel the election superintendent to conduct the vote if they fail to do so. Ad valorem taxes, mentioned in the bill, are property taxes calculated based on the assessed value of a property.

Government Affairs

https://www.legis.ga.gov/legislation/71413