HB758: HB758 Spalding County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption from Spalding County school district property taxes for educational purposes, available only to residents 65 or older. The size of the exemption depends on income, not counting most Social Security or retirement benefits. Homeowners earning $25,000 or less get a full exemption on their home's assessed value, those earning between $25,000 and $53,000 get half exempted, and those earning more than $53,000 get a 25 percent exemption. Applicants must apply through the Spalding County tax commissioner, and once approved the exemption renews automatically as long as they still live there and remain eligible. The exemption would not affect state, county, municipal, or independent school district taxes. Because it changes school tax policy, the bill requires a two-thirds vote in the General Assembly and must also be approved by Spalding County school district voters in a November 2025 referendum before it can take effect on January 1, 2026.

• Creates a new homestead property tax exemption from Spalding County school district taxes for homeowners 65 or older.
• Sets exemption levels of 100 percent, 50 percent, or 25 percent of assessed home value depending on the homeowner's income after excluding most retirement and Social Security income.
• Requires homeowners to apply through the Spalding County tax commissioner and report if they later become ineligible.
• Limits the exemption to homesteads of five acres or less and states it applies on top of, not instead of, other existing homestead exemptions.
• Requires a countywide school district referendum in November 2025 and a two-thirds legislative vote before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the referendum is not held as required.

Senior homeowners age 65 and older living in the Spalding County school district, especially those with lower or moderate incomes; the Spalding County tax commissioner's office, which processes applications; and the county election superintendent, who must run the November 2025 referendum.

If approved by voters, eligible senior homeowners in Spalding County would see part or all of their home's assessed value exempted from school taxes, lowering their tax bills based on income. The change depends entirely on the outcome of a local referendum before it can take effect.

• Section 1 defines key terms including 'homestead,' 'income' (excluding most Social Security and retirement benefits), and 'senior citizen' (age 65 or older).
• Section 1(b) sets three exemption tiers: full exemption for income up to $25,000, half exemption for income between $25,000 and $53,000, and 25 percent exemption for income above $53,000.
• Section 1(c) and (d) require an application to the Spalding County tax commissioner, with automatic renewal unless the person becomes ineligible.
• Section 1(f) applies the exemption to taxable years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both chambers of the General Assembly for the Act to become law.
• Section 3 requires a November 2025 referendum in the Spalding County school district, with automatic repeal 365 days after the election if voters reject it or if the vote is not held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent Section 1.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 217
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Karen Mathiak (R, HD-082)Primary sponsor
• Beth Camp (R, HD-135)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 absent)

   Local Calendar : House Vote #302

2. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #313

• property taxes
• senior citizens
• homestead exemption
• Spalding County
• school district taxes