Bill
Bill > HB836
summary
Introduced
03/25/2025
03/25/2025
In Committee
04/04/2025
04/04/2025
Crossed Over
03/31/2025
03/31/2025
Passed
04/10/2025
04/10/2025
Dead
Signed/Enacted/Adopted
05/14/2025
05/14/2025
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend an Act providing a homestead exemption from Coweta County School District ad valorem taxes for educational purposes in the amount of $40,000.00 for residents of that school district who are 65 years of age but less than 71 years of age, $60,000.00 for residents of that school district who are 71 years of age but less than 75 years of age, and $80,000.00 for residents of that school district who are 75 years of age or older, approved January 17, 2002 (Ga. L. 2002, p. 3501), as amended, particularly by an Act approved May 7, 2019 (Ga. L. 2019, p. 4204), so as to raise the exemption amounts; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill aims to increase homestead tax exemptions for elderly residents of the Coweta County School District by raising the exemption amounts for different age groups. For residents aged 65-70, the exemption would increase from $40,000 to $75,000 of the assessed home value; for residents aged 71-74, the exemption would rise from $60,000 to $100,000; and for residents 75 and older, the exemption would change from $80,000 to a full exemption from all school district ad valorem (property) taxes for educational purposes. To receive the exemption, homeowners must file an affidavit with the Coweta County tax commissioner providing proof of age and other required information. The bill requires a referendum to be held in November 2025, where voters in the Coweta County School District will decide whether to approve these increased exemptions. If more than half of the votes cast are in favor, the new exemption amounts will take effect on January 1, 2026. The bill also includes provisions ensuring that if the election is not conducted properly or does not receive sufficient approval, the proposed changes will be automatically repealed.
Committee Categories
Government Affairs
Sponsors (5)
Last Action
Effective Date 2025-05-14 (on 05/14/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/71637 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/239295 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/237217 |
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