HB777: HB777 Fulton County; school district ad valorem tax; provide homestead exemption

Fulton County school district residents currently have several existing homestead exemptions on their school property taxes, but this bill adds a new one aimed specifically at older homeowners. It would exempt 25 percent of a home's assessed value from Fulton County school district property taxes for residents who are 65 or older and who have held a homestead exemption in the district for five of the last six years. The exemption applies only to school taxes for educational purposes, not county, state, municipal, or independent school district taxes, and it stacks with other homestead exemptions except any other senior exemption for the same school taxes. Homeowners must apply once with the Fulton County tax commissioner, after which the exemption renews automatically. Because it changes the local tax constitution, the bill needed a two-thirds vote in the General Assembly and must also be approved by Fulton County school district voters in a November 2025 referendum. If approved, it takes effect for tax years starting January 1, 2026; if rejected or the election is not held, the whole Act is automatically repealed a year after the election date.

• Creates a new homestead exemption equal to 25 percent of a home's assessed value from Fulton County school district property taxes for residents 65 or older.
• Requires applicants to have held a homestead exemption in the district for five of the last six years and to file one application with the Fulton County tax commissioner.
• Makes the exemption automatically renew each year as long as the homeowner keeps living there, without needing to reapply.
• Limits the exemption to school taxes for educational purposes only, excluding state, county, municipal, and independent school district taxes.
• Requires a countywide referendum on the Tuesday after the first Monday in November 2025 before the exemption can take effect.
• Sets automatic repeal of the entire Act 365 days after the election if voters reject it or if the election is not held as required.

Fulton County school district homeowners aged 65 and older who qualify, the Fulton County tax commissioner's office that processes applications, the Fulton County election superintendent who must run the referendum, and Fulton County taxpayers generally since the exemption reduces school tax revenue collected from eligible seniors.

If voters approve it, qualifying senior homeowners in the Fulton County school district would see a real cut in their school property tax bills starting in 2026, while the district collects less school tax revenue from those households. The change only becomes real if the November 2025 referendum passes.

• Section 1 defines a 'senior citizen' as someone 65 or older who has held a homestead exemption in the district for five of the last six years, and grants the 25 percent assessed-value exemption.
• Section 1(e) clarifies the exemption applies only to Fulton County school district educational taxes, stacks with other homestead exemptions, but replaces rather than adds to any other senior exemption for those same school taxes.
• Section 1(f) makes the exemption apply to all taxable years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a Fulton County school district referendum in November 2025, specifies the ballot language, and provides for automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 3 also allows any district elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if it is not conducted as required.
• Section 4 sets the Act's general effective date as upon the Governor's approval or becoming law without signature, except for the referendum-dependent parts.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 327
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)

• 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