Bill > HB815

This bill provides a homestead tax exemption for residents of Lowndes County, Georgia, which would reduce property taxes by $12,000 of the assessed home value for county purposes starting January 1, 2027. The exemption applies only to county ad valorem (value-based) taxes and does not affect state, school district, or municipal taxes. Homeowners must either file an application with the county tax commissioner or, if they already have a previous $6,000 homestead exemption, will be automatically enrolled. The exemption will be automatically renewed each year as long as the homeowner continues to occupy the property as their primary residence. Before the exemption can take effect, the bill requires a mandatory referendum where Lowndes County voters will directly vote on approving the measure during the 2026 general primary election. If more than half of the votes cast are in favor, the exemption will become law on January 1, 2027; if not approved or if the election is not properly conducted, the bill will be automatically repealed. The bill also includes provisions ensuring that if the election superintendent fails to properly conduct the referendum, any county voter can seek a court-mandated election through a writ of mandamus.

Government Affairs

https://www.legis.ga.gov/legislation/71554