Bill > HB784

This bill provides a $8,000 homestead tax exemption for residents of Columbia County, Georgia, for county ad valorem (property) taxes. The exemption applies to homesteads that include up to five contiguous acres and will take effect on January 1, 2026, but only if approved by voters in a special election on the first Tuesday after the first Monday in November 2025. 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 in addition to other existing homestead exemptions. The bill requires a two-thirds majority vote in the Georgia General Assembly to become law, and if voters do not approve the measure or if the election is not properly conducted, the act will be automatically repealed. If approved, the exemption will reduce the taxable value of qualifying homesteads by $8,000, potentially providing significant tax relief for Columbia County residents.

Government Affairs

https://www.legis.ga.gov/legislation/71406