HB103: HB103 Troup County; ad valorem tax; educational purposes; increase homestead exemption

Troup County currently offers a special break on school district property taxes (a homestead exemption) for homeowners age 65 or older whose income falls below a set cap. This bill would rewrite that local law to raise the exempted amount of a home's assessed value to $100,000 and raise the income cap to $50,000 a year, counting retirement, disability, pension, and Social Security income. Because the change affects tax collection for education, the Georgia Constitution requires a two-thirds vote in both the House and Senate, which the bill notes it received. It also requires Troup County voters to approve the change in a referendum on the November 2025 general election ballot. If a majority vote yes, the new exemption takes effect January 1, 2026. If voters reject it or no election is held, the bill is automatically repealed 365 days after the election date, and the current exemption stays in place.

• Raises the Troup County school district homestead tax exemption for residents 65 and older to $100,000 of a home's assessed value.
• Raises the household income limit to qualify for the exemption to $50,000 per year, including Social Security, pension, disability, and retirement income.
• Requires the Troup County election superintendent to hold a referendum on the change during the November 2025 general election.
• Sets the new exemption to take effect January 1, 2026 only if voters approve it, and automatically repeals the bill 365 days after the election if voters reject it or no election occurs.
• Allows any Troup County school district voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

Homeowners age 65 or older who live in the Troup County school district and meet the income limit, Troup County election officials who must run the referendum, and the Troup County school district, which collects less property tax revenue from qualifying homeowners if the exemption passes.

If voters approve the referendum, eligible senior homeowners in Troup County would see a larger portion of their home's value shielded from school property taxes, lowering their tax bills, while more seniors with higher incomes would newly qualify for the break under the raised income cap.

• Section 1 rewrites subsection (a) of the 1994 Troup County homestead exemption law to raise the exemption to $100,000 of assessed value and the income cap to $50,000, counting retirement, disability, pension, and Social Security income.
• Section 2 states the Act requires a two-thirds majority vote in both the House and Senate under the Georgia Constitution, Article VII, Section II.
• Section 3 requires a Troup County referendum on the Tuesday after the first Monday in November 2025, with the ballot asking whether to raise the exemption from $40,000 to $100,000 and the income cap from $40,000 to $50,000.
• Section 3 makes Section 1 effective January 1, 2026 if approved, or automatically repeals the whole Act 365 days after the election if rejected or not held.
• Section 3 lets any elector sue for a writ of mandamus if the election superintendent fails to call or conduct the referendum.
• Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature.
• Section 5 repeals conflicting laws.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 318
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)

• Vance Smith (R, HD-138)Primary sponsor
• David Huddleston (R, HD-072)
• Debbie Buckner (D, HD-137)

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
• senior citizens
• Troup County
• school funding