HB648: HB648 College Park, City of; ad valorem tax for municipal purposes; homestead exemption; remove income cap

In 2023 the Georgia General Assembly gave College Park residents who are disabled or 65 and older a full exemption from the city's ad valorem (property) taxes for municipal purposes, but only if their income fell below a certain cap. This bill removes that income cap entirely, so any College Park resident who is disabled or a senior citizen would qualify for the full homestead exemption regardless of income. Because the change affects property taxation, the Georgia Constitution requires a two-thirds vote in both chambers, which the bill states it received, and it must also be approved by College Park voters in a referendum set for the November 2025 election. If voters approve it, the change takes effect January 1, 2026. If voters reject it or the election is not held as required, the bill is automatically repealed 365 days after the election date.

• Removes the income cap from College Park's homestead exemption for residents who are disabled or 65 years or older, letting all such residents qualify regardless of income.
• Grants those residents an exemption for the full assessed value of their homestead from City of College Park ad valorem (property) taxes for municipal purposes.
• Requires applicants to file an application with the city's governing authority or its designee providing age and other eligibility information.
• Requires the City of College Park to hold a referendum on the Tuesday after the first Monday in November 2025 for voters to approve or reject the change.
• Sets the effective date of January 1, 2026 if voters approve, and provides for automatic repeal 365 days after the election if they do not.

College Park residents who are disabled or 65 years of age or older and own a homestead there, the city's governing authority which processes exemption applications, and the municipal election superintendent who must run the November 2025 referendum.

Currently only lower-income disabled or senior College Park homeowners get the full property tax exemption; removing the cap would let all such residents, regardless of income, avoid paying municipal property taxes on their home if voters approve the change in the November 2025 referendum.

• Section 1 repeals the income cap provision and revises the law so any disabled or senior resident of College Park gets a full homestead exemption from municipal ad valorem taxes.
• Section 1 also revises application requirements, requiring residents or their agents to file with the city's governing authority or its designee.
• Section 2 requires the bill to receive a two-thirds majority vote in both the House and Senate to comply with the Georgia Constitution's tax provisions.
• Section 3 requires a referendum in College Park on the Tuesday after the first Monday in November 2025, with the ballot language specified in the bill.
• Section 3 states the change becomes effective January 1, 2026 if approved, and the Act is automatically repealed 365 days after the election if not approved or if the election is not held.
• Section 4 sets the bill's general effective date as upon the Governor's approval or becoming law without approval, except for the referendum provisions.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 209
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-20Senate Passed/Adopted (Senate)
6. 2025-03-20Senate Committee Favorably Reported (Senate)
7. 2025-03-06Senate Read and Referred (Senate)
8. 2025-03-04House Passed/Adopted (House)

• Kim Schofield (D, HD-063)Primary sponsor
• Rhonda Burnough (D, HD-077)
• Tanya Miller (D, HD-062)
• Derrick Jackson (D, HD-068)

1. PassedHouse voteMarch 4, 2025

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

   Local Calendar : House Vote #148

2. PassedSenate voteMarch 20, 2025

   51 yea, 0 nay (4 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #250

• property taxes
• homestead exemption
• College Park
• senior citizens
• local referendum