Bill > HB820

This bill provides a homestead tax exemption for senior citizens in the Jasper County school district, specifically offering a $40,000 reduction in the assessed value of a homestead for residents who are 65 years of age or older. To qualify, a senior citizen must file an application with the Jasper County tax commissioner, and the exemption will automatically renew each year as long as the homeowner continues to occupy the residence. The homestead is defined as including up to five contiguous acres, and the exemption applies only to school district ad valorem (property) taxes for educational purposes, not to state, county, municipal, or other school district taxes. The bill requires a referendum to be held on the Tuesday following the first Monday in November 2025, where voters in the Jasper County school district will decide whether to approve the tax exemption. If more than half of the votes cast are in favor, the exemption will take effect on January 1, 2026. The bill also includes provisions ensuring that if the election is not conducted properly, the act will be automatically repealed, and it requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law.

Government Affairs

https://www.legis.ga.gov/legislation/71561