Bill > SB352

This bill provides a specific property tax exemption for senior citizens in the Jasper County school district by offering a $40,000 homestead exemption for residents who are 65 years of age or older. The exemption applies only to ad valorem (property) taxes for educational purposes levied by the Jasper County school district and will take effect on January 1, 2026, but only if approved by voters in a special referendum to be held in November 2025. To qualify, homeowners must file an initial application with the Jasper County tax commissioner, after which the exemption will be automatically renewed each year as long as the senior citizen continues to occupy the home. The bill defines a homestead as the primary residence plus up to five contiguous acres, and specifies that this exemption is not in addition to any existing homestead exemptions for school district taxes. The bill requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law, and includes provisions for judicial remedies if the election superintendent fails to conduct the required referendum. If voters approve the measure, the tax exemption will provide financial relief for eligible senior citizens by reducing their school district property tax burden.

Government Affairs

https://www.legis.ga.gov/legislation/71556