SB83: SB83 Bartow County; school district ad valorem taxes for educational purposes; provide a homestead exemption

This bill creates a homestead exemption from Bartow County school district property taxes (ad valorem taxes) that limits how much a homeowner's taxable value can grow each year for school tax purposes. Instead of paying school taxes on the full current assessed value of their home, eligible homeowners would pay based on an 'adjusted base year assessed value,' which only rises by an inflation-linked amount each year plus the value of any major improvements. The exemption applies to homeowners in the Bartow County school district starting with the 2026 tax year and automatically expires December 31, 2030. It does not affect state, county, municipal, or independent school district taxes. Because it affects property taxes, the bill requires a two-thirds vote in the General Assembly and approval by Bartow County school district voters in a November 2025 referendum before it can take effect; if voters reject it, the whole Act is automatically repealed a year later.

• Creates a homestead exemption that freezes most future growth in a home's taxable value for Bartow County school district tax purposes, allowing only inflation-based increases.
• Limits annual increases in taxable value to the previous year's value plus an inflation adjustment set by the Bartow County tax commissioner, plus the value of any substantial improvements.
• Automatically renews the exemption each year without new paperwork once a homeowner has applied and remains eligible, though people must report if they become ineligible.
• Sets the exemption to apply only from January 1, 2026 through December 31, 2030, after which it ends (a sunset provision).
• Requires the exemption to be the only base year value exemption applied if it overlaps with another one, using whichever is more beneficial to the taxpayer.
• Requires a countywide referendum in November 2025 and a two thirds vote in the General Assembly before the law can take effect.

Homeowners who live in and claim a homestead on property within the Bartow County school district, the Bartow County tax commissioner's office, which must calculate inflation rates and process applications, and the Bartow County election superintendent, who must run the referendum.

If approved by voters, eligible Bartow County homeowners would see their school district property tax bills grow more slowly even if their home's market value or assessment rises quickly, since the taxable value used for school taxes would be capped by an inflation formula rather than following the full assessed value.

• Section 1 defines key terms including 'adjusted base year assessed value,' 'base year assessed value,' 'homestead' (up to five contiguous acres), and 'inflation rate' as set by the Bartow County tax commissioner.
• Section 1(b) grants the exemption equal to the difference between a home's current assessed value and its adjusted base year assessed value, for Bartow County school taxes only.
• Section 1(c) and (d) set application procedures, automatic renewal, and require homeowners to report if they become ineligible.
• Section 1(e) clarifies the exemption does not apply to state, county, municipal, or independent school district taxes and cannot stack with other base year value exemptions.
• Section 1(g) limits the exemption to taxable years from January 1, 2026 through December 31, 2030.
• Section 2 requires a two-thirds majority vote in both the Georgia House and Senate for constitutional compliance.
• Section 3 requires a November 2025 referendum in the Bartow County school district; if voters reject it or no valid election occurs, the Act is automatically repealed 365 days after the election date.
• Section 4 sets the effective date as the date of the Governor's approval, except for the referendum provisions in Section 3.

1. 2025-05-09Effective Date 2025-05-09
2. 2025-05-09Act 108
3. 2025-05-09Senate Date Signed by Governor (Senate)
4. 2025-04-07Senate Sent to Governor (Senate)
5. 2025-03-21Senate Agreed House Amend or Sub (Senate)
6. 2025-03-04House Passed/Adopted By Substitute (House)
7. 2025-03-04House Third Readers (House)
8. 2025-03-04House Committee Favorably Reported By Substitute (House)

• Chuck Hufstetler (R, SD-052)Primary sponsor
• Ed Setzler (R, SD-037)
• Mitchell Scoggins (R, HD-014)

1. PassedSenate voteFebruary 11, 2025

   49 yea, 0 nay (5 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #33

2. PassedHouse voteMarch 4, 2025

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

   Local Calendar : House Vote #148

3. PassedSenate voteMarch 21, 2025

   54 yea, 0 nay (1 not voting, 1 absent)

   Agree To House Substitute: Senate Vote #275

• property taxes
• homestead exemption
• Bartow County
• school district taxes
• local referendum