HB776: HB776 Fulton County; school district ad valorem tax; provide homestead exemption

Currently, Fulton County school district residents have various homestead exemptions but none specifically tailored to a 50 percent reduction for seniors 70 and older. This bill creates that exemption, applying only to school district taxes for educational purposes, not county, municipal, or state taxes. To qualify, a homeowner must be 70 or older, own and occupy the home, and have held a homestead exemption in the district for five of the last six years. Applicants must file with the Fulton County tax commissioner, and once approved, the exemption renews automatically each year without reapplication, though homeowners must report if they become ineligible. The exemption would be in addition to other homestead exemptions but would replace any other senior exemption for school taxes. Because it affects a special school district, Georgia's Constitution requires a two-thirds vote in both legislative chambers and voter approval; a referendum was set for November 2025, with the exemption taking effect January 1, 2026 if approved. If voters reject it or no valid election occurs, the whole Act repeals automatically a year after the election date.

• Creates a new homestead exemption cutting Fulton County school district property taxes by 50 percent of a home's assessed value for residents 70 or older.
• Requires applicants to have held a homestead exemption in the district for five of the last six years and to apply through the Fulton County tax commissioner.
• Makes the exemption automatically renew each year without new applications, as long as the homeowner keeps living there and remains eligible.
• Limits the exemption to school district taxes only, excluding state, county, and municipal property taxes.
• Requires a November 2025 referendum for voter approval, with automatic repeal of the entire Act if voters reject it or the election isn't properly held.
• Sets the exemption to apply starting with tax years beginning on or after January 1, 2026, if approved.

Homeowners age 70 or older living in the Fulton County school district who have held a homestead exemption there for at least five of the last six years, the Fulton County tax commissioner's office, the Fulton County election superintendent, and the school district's tax revenue base.

If approved by voters, eligible senior homeowners in the Fulton County school district would see their school property tax bills cut roughly in half, easing costs for older residents on fixed incomes, while the school district would collect less in property tax revenue from those households.

• Section 1 defines 'senior citizen' as someone 70 or older who has held a homestead exemption in the district for five of the last six years and grants a 50 percent assessed-value exemption from school taxes.
• Section 1(c) and (d) set up the application process through the Fulton County tax commissioner and make the exemption automatically renew annually once granted.
• Section 1(e) clarifies the exemption applies only to school district taxes and replaces (rather than adds to) any other senior school-tax exemption, while stacking with other unrelated homestead exemptions.
• Section 2 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law, per constitutional requirements for local tax changes.
• Section 3 requires a Fulton County school district referendum on the Tuesday after the first Monday in November 2025, with the exemption taking effect January 1, 2026 only if approved.
• Section 3 also provides that if the referendum fails or is not held, the entire Act automatically repeals 365 days after the scheduled election date.
• Section 4 sets the general effective date as the Governor's approval, except for the referendum-dependent provisions in Section 3.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 223
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. 2025-03-25Senate Read and Referred (Senate)
8. 2025-03-21House Passed/Adopted (House)

• Jan Jones (R, HD-047)Primary sponsor
• Lydia Glaize (D, HD-067)
• Charles Martin (R, HD-049)
• Mekyah McQueen (D, HD-061)
• Todd Jones (R, HD-025)
• Robert Dawson (D, HD-065)

1. PassedHouse voteMarch 21, 2025

   158 yea, 0 nay (9 not voting, 13 absent)

   Local Calendar : House Vote #293

2. PassedSenate voteMarch 28, 2025

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

   Local Consent Calendar: Senate Vote #313

• property taxes
• homestead exemption
• Fulton County schools
• senior citizens
• local referendum