HB595: HB595 Early County; homestead exemption from school district ad valorem tax; remove sunset date

Early County residents age 70 or older who live in the Early County school district currently get a break on their property taxes (a homestead exemption) worth $150,000 of their home's assessed value, used to reduce the school district portion of their property tax bill. That exemption was set to expire on December 1, 2028 under earlier laws passed in 2021 and 2023. This bill removes that expiration date so the exemption would continue indefinitely instead of ending in 2028. The change would not take effect automatically. It must first be approved by two thirds of both the House and Senate, and then by Early County school district voters in a referendum during the 2026 general primary. If voters approve, the change takes effect January 1, 2027. If voters reject it or the election is not held, the whole bill is automatically repealed one year after the election date.

• Removes the scheduled sunset date (currently December 1, 2028) on the existing $150,000 homestead exemption for Early County school district residents 70 or older.
• Requires the change to pass with a two thirds majority vote in both the Georgia House and Senate before it can become law.
• Requires Early County to hold a referendum during the 2026 general primary so district voters can approve or reject the change.
• Sets the exemption change to take effect January 1, 2027 only if voters approve it in the referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly conducted.
• Allows any Early County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Early County school district homeowners age 70 or older who currently claim the $150,000 school tax homestead exemption, Early County voters who will decide the referendum, the Early County election superintendent, who must run the vote, and Early County government, which pays the election's costs.

Without this change, eligible senior homeowners in the Early County school district would lose their $150,000 school tax exemption after December 1, 2028. If voters approve the change, the tax break would continue permanently instead of expiring, keeping school property tax bills lower for those residents.

• Section 1 revises subsection (f) of the original 2021 Act to remove language tying the exemption's expiration to a fixed sunset date, applying the exemption to all taxable years beginning on or after January 1, 2022.
• Section 2 requires the bill to receive a two thirds majority vote in both chambers of the General Assembly under the Georgia Constitution before it can become law.
• Section 3 orders a referendum in the Early County school district during the 2026 general primary, with the ballot question asking whether to remove the December 1, 2028 sunset date.
• Section 3 sets the exemption change to take effect January 1, 2027 if approved, and provides for automatic repeal of the whole Act 365 days after the election if not approved.
• Section 3 makes the election requirement mandatory and allows a court to order the election superintendent to conduct the vote if they fail to do so.
• Section 4 makes the rest of the Act effective upon the Governor's signature or otherwise becoming law.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 205
3. 2025-05-13House 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 (House)

• Gerald Greene (R, HD-154)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
• Early County
• school taxes
• senior citizens