SB302: SB302 Peach County; ad valorem taxes for county purposes; provide a homestead exemption

This local bill applies only to Peach County. It would create a new homestead exemption, a break on property taxes for a primary home, worth 10 percent of the home's assessed value. The exemption would apply only to Peach County's general county government taxes, not to school taxes, state taxes, or municipal taxes, and not to taxes used to pay off county bonded debt. Homeowners would have to apply once with the Peach County tax commissioner, and the exemption would then renew automatically each year as long as they still live in the home. Because the bill changes county taxation, Georgia's constitution requires it to pass by a two-thirds vote in both the House and Senate, and it also requires voter approval in a countywide referendum held in November 2025. If voters approve it, the exemption starts with the 2026 tax year; if they reject it or the election is not held properly, the whole Act repeals itself automatically about a year after the election.

• Creates a new 10 percent homestead exemption on the assessed value of a home, reducing Peach County's general county property tax bill for qualifying residents.
• Excludes the exemption from school taxes, state taxes, municipal taxes, and county taxes used to pay off bonded debt.
• Requires homeowners to apply once with the Peach County tax commissioner, after which the exemption renews automatically each year.
• Requires a countywide referendum in November 2025 before the exemption can take effect, plus a two-thirds vote in the General Assembly.
• Automatically repeals the entire Act if voters reject it or if the referendum is not properly conducted.

Homeowners in Peach County who claim the property as their homestead, the Peach County tax commissioner's office, which must process applications, and the Peach County election superintendent, who must call and conduct the November 2025 referendum.

If approved by voters, eligible Peach County homeowners would see a lower county property tax bill starting in 2026, since 10 percent of their home's assessed value would no longer be taxed for county purposes, though school and municipal taxes would stay the same.

• Section 1 defines the exemption terms, sets it at 10 percent of assessed value, and limits it to Peach County ad valorem taxes for county purposes, excluding bonded debt taxes.
• Section 1(c) and (d) require a one-time application with the tax commissioner, with automatic annual renewal unless the homeowner becomes ineligible.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both legislative chambers as required by the Georgia Constitution for local tax changes.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2025, with the exemption taking effect only if a majority vote yes.
• Section 3 provides that if the referendum fails or is not properly held, the Act automatically repeals 365 days after the election date.
• Section 3 allows any Peach County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 357
3. 2025-05-14Senate Date Signed by Governor (Senate)
4. 2025-04-07Senate Sent to Governor (Senate)
5. 2025-03-18House Passed/Adopted (House)
6. 2025-03-18House Third Readers (House)
7. 2025-03-18House Committee Favorably Reported (House)
8. 2025-03-06House Second Readers (House)

• John Kennedy (R, SD-018)Primary sponsor
• Bethany Ballard (R, HD-147)

1. PassedSenate voteMarch 3, 2025

   52 yea, 0 nay (4 not voting, 0 absent)

   Local Consent Calendar: Senate Vote #114

2. PassedHouse voteMarch 18, 2025

   171 yea, 0 nay (6 not voting, 3 absent)

   Local Calendar : House Vote #279

• property taxes
• homestead exemption
• Peach County
• local referendum