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GA HB1168

GA HB1168
Heard County; ad valorem tax for educational purposes; provide homestead exemption


summary

Introduced
02/03/2026
In Committee
02/24/2026
Crossed Over
02/17/2026
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To provide a homestead exemption from Heard County school district ad valorem taxes for educational purposes in the amount of the total assessed value of the homestead for residents of that school district who are 70 years of age or older; to provide for definitions; 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 proposes to grant a homestead exemption from Heard County school district ad valorem taxes for educational purposes, meaning taxes specifically for schools, to residents who are 70 years of age or older. This exemption would cover the entire assessed value of their home, known as a homestead, and would be in addition to any other homestead exemptions they might already receive. To qualify, eligible residents must apply with the Heard County tax commissioner, providing proof of age and other necessary information, and this exemption would automatically renew each year as long as they continue to live in the home. The bill also specifies that this exemption would not affect state, county, or municipal taxes for other purposes, and it will only become law if approved by voters in a special election held on the Tuesday after the first Monday in November, with the exemption taking effect on January 1, 2027, if the voters approve it.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Senate Passed/Adopted (on 02/24/2026)

bill text


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