HB30: HB30 Catoosa County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption for senior citizens living within the Catoosa County school district. Homeowners who are 67 or older would have $100,000 of their home's assessed value exempted from ad valorem (property) taxes that fund the school district, including taxes used to pay off school bonds. Any value above that amount would still be taxed. To get the exemption, a homeowner or their agent must apply with the Catoosa County tax commissioner, and once approved it renews automatically each year unless the person becomes ineligible. The exemption would not affect state, county, municipal, or independent school district taxes, and it replaces rather than adds to any other school tax exemption a person already has. Because it changes local tax law, the bill must pass by a two-thirds vote in the General Assembly and then be approved by Catoosa County school district voters in the 2026 general primary before taking effect on January 1, 2027.

• Creates a $100,000 homestead exemption from Catoosa County school district property taxes for homeowners age 67 or older.
• Requires homeowners to apply with the Catoosa County tax commissioner and provide proof of age and eligibility.
• Makes the exemption automatically renew each year unless the homeowner becomes ineligible and fails to report it.
• Limits the exemption so it only applies to school district taxes, not state, county, municipal, or independent school district taxes.
• Requires a countywide referendum during the 2026 general primary before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Homeowners age 67 and older who live within the Catoosa County school district, the Catoosa County tax commissioner's office, which processes applications, and the county election superintendent, who must organize the required referendum.

If approved by voters, eligible senior homeowners in Catoosa County would see a significant reduction in the portion of their property tax bill that funds local schools, while the school district's other tax base and other taxing authorities remain unaffected.

• Section 1 defines 'senior citizen' as someone 67 or older and sets the exemption at $100,000 of assessed home value for Catoosa County school district taxes.
• Section 1(c) and (d) require an initial application with the tax commissioner, after which the exemption renews automatically each year.
• Section 1(e) clarifies the exemption applies only to Catoosa County school district taxes and replaces, rather than adds to, any other similar exemption.
• Section 1(f) sets the exemption to apply starting with the 2027 tax year.
• Section 2 requires the Act to pass by a two-thirds majority vote in both chambers of the General Assembly, per the Georgia Constitution.
• Section 3 requires a referendum during the 2026 general primary, with the Act taking effect January 1, 2027 if approved, or being automatically repealed if rejected or if the election is not held.
• Section 3 also allows a court to order the election superintendent to conduct the election via writ of mandamus if they fail to comply.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 317
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-13Senate Passed/Adopted (Senate)
6. 2025-03-13Senate Committee Favorably Reported (Senate)
7. 2025-03-06Senate Read and Referred (Senate)
8. 2025-03-04House Passed/Adopted By Substitute (House)

• Mitchell Horner (R, HD-003)Primary sponsor

1. PassedHouse voteMarch 4, 2025

   172 yea, 0 nay (6 not voting, 2 absent)

   Local Calendar : House Vote #148

2. PassedSenate voteMarch 13, 2025

   48 yea, 0 nay (4 not voting, 4 absent)

   Local Consent Calendar: Senate Vote #229

• property taxes
• homestead exemption
• Catoosa County
• senior citizens
• school funding