SB336: SB336 Dade County; school district ad valorem taxes; homestead exemption

Currently, homeowners in the Dade County school district pay school ad valorem (property) taxes based on their home's assessed value, which can rise each year. This bill would create a homestead exemption that freezes the taxable value of a home at its 'base year' level (the year before the exemption is first granted) for purposes of Dade County school district taxes only. Any increase in assessed value above that base year amount would be exempt from those specific school taxes, though improvements or added land would not be covered by the freeze. Homeowners would need to apply through the Dade County tax commissioner, and the exemption would renew automatically each year as long as they keep living in the home; a surviving spouse could keep the exemption too. The exemption would not affect state, county, municipal, or independent school district taxes. Because it changes local tax law, the bill requires a two-thirds vote in the General Assembly and approval by Dade County school district voters in a November 2025 referendum before taking effect for tax years starting January 1, 2026.

• Creates a homestead exemption from Dade County school district property taxes equal to the growth in a home's assessed value above its 'base year' value.
• Excludes home improvements and newly added land from the frozen base year value, so those increases remain taxable.
• Requires homeowners to apply once with the Dade County tax commissioner, after which the exemption renews automatically each year.
• Allows a surviving spouse to keep receiving the exemption as long as they continue living in the home.
• Requires voter approval through a November 2025 referendum in the Dade County school district before the exemption can take effect.
• Sets automatic repeal of the entire Act 365 days after the referendum if voters reject it or the election is not properly held.

Homeowners in the Dade County school district who claim a homestead exemption, the Dade County tax commissioner's office that processes applications, the Dade County school district (which would collect less in some ad valorem tax revenue), and the county election superintendent who must run the referendum.

If approved by voters, qualifying Dade County homeowners would see their school district property tax bill calculated using a frozen 'base year' home value rather than rising market assessments, potentially lowering or stabilizing that portion of their tax bill over time, while the district's exempted revenue would need to come from elsewhere.

• Section 1 defines 'base year' as the year before a homeowner first receives the exemption and limits the homestead definition to up to five contiguous acres, per O.C.G.A. § 48-5-40.
• Section 1(b) grants the exemption equal to the difference between current year and base year assessed value, excluding improvements or newly added land.
• Section 1(c) and (d) require a one-time application with the Dade County tax commissioner, with automatic annual renewal and a duty to report ineligibility.
• Section 1(e) clarifies the exemption applies only to Dade County school district taxes, not state, county, municipal, or independent school district taxes, and stacks with other exemptions.
• Section 1(f) sets the exemption to apply starting with tax years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law, per the state constitution.
• Section 3 requires a Dade County school district referendum on the Tuesday after the first Monday in November 2025, with automatic repeal 365 days later if voters reject it or the election isn't held.
• Section 4 makes the Act effective upon the Governor's approval or becoming law without signature, except for the referendum timing in Section 3.

1. 2025-05-09Effective Date 2025-05-09
2. 2025-05-09Act 111
3. 2025-05-09Senate Date Signed by Governor (Senate)
4. 2025-04-10Senate Sent to Governor (Senate)
5. 2025-04-04House Passed/Adopted (House)
6. 2025-04-04House Reconsidered (House)
7. 2025-04-04House Third Reading Lost (House)
8. 2025-04-04House Third Readers (House)

• Colton Moore (R, SD-053)Primary sponsor
• Mike Cameron (R, HD-001)

1. PassedSenate voteMarch 20, 2025

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

   Local Consent Calendar: Senate Vote #250

2. PassedHouse voteApril 4, 2025

   112 yea, 59 nay (1 not voting, 8 absent)

   Local Calendar : House Vote #434

3. PassedHouse voteApril 4, 2025

   135 yea, 0 nay (35 not voting, 10 absent)

   Recon Sb 234, 235, & 336: House Vote #435

4. PassedHouse voteApril 4, 2025

   147 yea, 2 nay (17 not voting, 14 absent)

   Sbs 234, 235, & 336 Passage: House Vote #436

• property taxes
• homestead exemption
• Dade County
• school district funding
• local referendum