HB28: HB28 Colquitt County; ad valorem tax for county purposes; provide homestead exemption

Currently, Colquitt County residents do not have this particular homestead exemption on their county property taxes. House Bill 28 would create a new exemption equal to $10,000 of the assessed value of a homestead, reducing the amount of a homeowner's property that is taxed for county purposes. Homestead is defined using the standard state definition (O.C.G.A. § 48-5-40), plus up to five acres of surrounding land. Homeowners would need to apply through the Colquitt County tax commissioner, and once approved the exemption would renew automatically each year as long as they still live there. The exemption would not apply to state taxes, school taxes, or city taxes, only county taxes. Because it is a local constitutional amendment, it needs a two-thirds vote in the General Assembly and must be approved by Colquitt County voters in the 2026 general primary before taking effect on January 1, 2027. If voters reject it or no election is held, the law repeals itself.

• Creates a new $10,000 homestead exemption from Colquitt County ad valorem (property) taxes used for county government purposes.
• Requires homeowners to apply with the Colquitt County tax commissioner and allows the exemption to renew automatically each year without reapplying.
• Excludes the exemption from applying to state taxes, school district taxes, and municipal taxes, limiting it strictly to county government taxes.
• Makes the exemption apply in addition to other county homestead exemptions but in place of the general state homestead exemption under O.C.G.A. § 48-5-44.
• Requires Colquitt County voters to approve the measure in a referendum during the 2026 general primary before it can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Homeowners in Colquitt County who claim a homestead exemption, the Colquitt County tax commissioner's office, which must process applications, and the county election superintendent, who must organize the 2026 referendum on the measure.

If approved by voters, homeowners in Colquitt County would see $10,000 of their home's assessed value shielded from county property taxes starting in 2027, lowering their county tax bills, while the county would collect less revenue from those properties.

• Section 1 defines the exemption amount ($10,000 of assessed value), the qualifying homestead definition, and the county tax commissioner application process.
• Section 1(e) limits the exemption to county purpose taxes only, excluding state, school, and municipal taxes, and clarifies it replaces the standard state exemption but stacks with other local exemptions.
• Section 1(f) sets the exemption to begin applying to taxable years starting January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers for the Act to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum during the 2026 general primary, specifies the ballot question wording, and sets automatic repeal 365 days after the election if voters reject it or if no election occurs.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 3.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 195
3. 2025-05-13House 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
• local referendum