Bill > HB783

This bill provides a homestead tax exemption for residents of the Columbia County school district, specifically offering a $8,000 reduction in the assessed value of their homestead for school district ad valorem (property) taxes for educational purposes. The exemption applies to homesteads of up to five contiguous acres and will take effect on January 1, 2026, but only if approved by voters in a special election to be held in November 2025. Homeowners must apply initially with the Columbia County tax commissioner to receive the exemption, but once approved, it will be automatically renewed each year as long as they continue to occupy the property as their primary residence. The bill requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law, and it does not affect other types of property taxes such as state, county, or municipal taxes. If voters do not approve the measure or if the election is not properly conducted, the bill will be automatically repealed. The bill includes provisions for judicial remedy if the election superintendent fails to properly conduct the referendum, allowing citizens to seek a mandamus to compel compliance.

Government Affairs

https://www.legis.ga.gov/legislation/71405