HB29: HB29 Colquitt County; school district ad valorem tax; provide homestead exemption

Colquitt County homeowners currently pay school district property taxes (ad valorem taxes) on the full assessed value of their homes, minus existing exemptions. This bill would create a new exemption worth $10,000 of a home's assessed value, specifically from Colquitt County school district taxes used for educational purposes. It would not apply to state, county, municipal, or independent school district taxes, and it would not affect taxes used to pay off school bonds. The exemption would only take effect if Colquitt County voters approve it in a referendum held during the 2026 general primary. If approved, the exemption would apply starting with the 2027 tax year. If rejected, or if the election is not held as required, the entire measure would be automatically repealed about a year after the election date. The bill also requires a two-thirds vote in both chambers of the General Assembly to pass, consistent with Georgia's constitutional rules for this kind of local tax law.

• Creates a $10,000 homestead exemption from Colquitt County school district property taxes for educational purposes, reducing the taxable value of a qualifying home by that amount.
• Requires homeowners to apply through the Colquitt County tax commissioner and continues the exemption automatically each year unless the homeowner becomes ineligible.
• Limits the exemption to homesteads with no more than five contiguous acres, using the existing state definition of homestead (O.C.G.A. 48-5-40).
• Makes the exemption apply in place of, not on top of, the standard state homestead exemption (O.C.G.A. 48-5-44), but lets it stack with other Colquitt County school tax exemptions.
• Requires county voters to approve the exemption in a referendum during the 2026 general primary before it can take effect on January 1, 2027.
• Automatically repeals the whole Act if voters reject it or if the required election is not held, about 365 days after the election date.

Homeowners who live in the Colquitt County school district and qualify for a homestead exemption, the Colquitt County tax commissioner's office, which processes applications, and the county election superintendent, who must run the 2026 referendum on the measure.

If voters approve it, qualifying Colquitt County homeowners would see $10,000 shaved off the assessed value used to calculate their school district property tax bill starting in 2027, lowering that portion of their tax bill, while other local, state, and independent school taxes would stay unaffected.

• Section 1 defines the exemption and applies it only to Colquitt County school district taxes for educational purposes, excluding bond repayment taxes, in the amount of $10,000 of assessed home value.
• Section 1(c) and (d) set up an application process through the Colquitt County tax commissioner, with automatic annual renewal once approved.
• Section 1(e) clarifies the exemption replaces the standard state homestead exemption (O.C.G.A. 48-5-44) but can be combined with other Colquitt County school tax exemptions.
• Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum during the 2026 general primary, spells out the ballot language, and sets automatic repeal if voters reject it or the election is not properly held.
• Section 4 makes the Act effective upon the Governor's signature or becoming law without signature, except for the referendum-dependent Section 1.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 316
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-02-12Senate Passed/Adopted (Senate)
6. 2025-02-12Senate Committee Favorably Reported (Senate)
7. 2025-02-06Senate Read and Referred (Senate)
8. 2025-02-05House Passed/Adopted (House)

• Charles Cannon (R, HD-172)Primary sponsor

1. PassedHouse voteFebruary 5, 2025

   160 yea, 1 nay (14 not voting, 5 absent)

   Local Calendar : House Vote #15

2. PassedSenate voteFebruary 12, 2025

   52 yea, 1 nay (1 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #45

• property taxes
• homestead exemption
• Colquitt County
• school funding
• local referendum