HB775: HB775 Butts County; school district ad valorem tax; increase homestead exemption

Since 2001, Butts County has given homeowners age 62 and older a homestead exemption of $15,000 off the assessed value of their home for Butts County School District property taxes, regardless of the homeowner's income. This bill would raise that exemption amount to $50,000, meaning eligible seniors would pay school district property taxes on a smaller portion of their home's value. Because the change affects local property tax law, the Georgia Constitution requires it to pass with a two-thirds vote in both the House and Senate, which it received, and then be approved by voters in the Butts County school district in a referendum. That vote is set for the 2026 general primary. If voters approve, the increased exemption takes effect January 1, 2027. If voters reject it or the election is not properly held, the whole Act is automatically repealed 365 days after the election date.

• Increases the homestead exemption from Butts County School District property taxes for residents 62 and older from $15,000.00 to $50,000.00 of assessed home value, with no income limit.
• Requires a countywide referendum during the 2026 general primary before the increased exemption can take effect.
• Sets the exemption increase to become effective January 1, 2027 only if voters approve it in that referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held as required.
• Allows any Butts County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners age 62 or older living in the Butts County School District, who would see a larger cut in the home value subject to school property taxes. It also affects the Butts County election superintendent, who must run the referendum, and Butts County, which pays the election's cost.

If approved by voters, eligible senior homeowners in Butts County would owe school property taxes on $35,000 less of their home's assessed value than before, lowering their tax bills. The change depends entirely on a 2026 referendum and would not happen automatically.

• Section 1 rewrites subsection (a) of the 2001 Act to raise the senior homestead exemption from $15,000.00 to $50,000.00 of assessed home value for Butts County School District taxes.
• Section 2 requires the Act to receive a two-thirds majority vote in both legislative chambers to comply with the Georgia Constitution (Article VII, Section II).
• Section 3 orders a referendum during the 2026 general primary, specifies the ballot language, sets the effective date of January 1, 2027 if approved, and provides for automatic repeal and mandamus enforcement if the vote fails or is not held.
• Section 4 makes the rest of the Act (other than the referendum timing) effective once the Governor signs it or it becomes law without signature.
• Section 5 repeals any conflicting laws.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 326
3. 2025-05-14House 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)

• Clint Crowe (R, HD-118)Primary sponsor

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
• Butts County
• senior citizens
• school district taxes