HB791: HB791 Butts County; ad valorem tax; increase homestead exemption

Since 2001, Butts County has given homeowners age 62 and older a break on their county property taxes by exempting $4,000 of their home's assessed value from ad valorem (property) taxation. This bill would increase that exemption to $20,000, meaning a larger share of a qualifying senior's home value would not be taxed by the county. Because the change affects local tax law, the bill requires a two-thirds vote in both chambers of the General Assembly and must be approved by Butts County voters in a referendum set for the Tuesday after the first Monday in November 2025. If voters approve it, the new $20,000 exemption takes effect January 1, 2026. If voters reject it or the election is not held as required, the bill is automatically repealed 365 days after the scheduled election date.

• Increases the Butts County homestead exemption for residents 62 and older from $4,000 to $20,000 of a home's assessed value for county ad valorem tax purposes.
• Requires a two-thirds majority vote in both the Georgia House and Senate before the change can become law, per the state constitution.
• Requires Butts County's election superintendent to hold a referendum on the Tuesday after the first Monday in November 2025 so voters can approve or reject the increase.
• Sets the exemption increase to take effect January 1, 2026 only if voters approve it in that referendum.
• Automatically repeals the Act 365 days after the election date if voters reject it or if the election is not properly conducted.
• Allows any Butts County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Butts County homeowners age 62 or older who qualify for the existing homestead exemption, Butts County government (which sets and collects the property tax and bears the referendum's cost), and the county election superintendent, who must organize the vote.

If approved by voters, qualifying senior homeowners in Butts County would see a larger portion of their home's value shielded from county property taxes, lowering their tax bills starting in 2026. If voters reject the measure, the current $4,000 exemption stays in place.

• Section 1 rewrites subsection (a) of the 2001 Act to raise the homestead exemption from $4,000 to $20,000 of assessed home value for Butts County residents 62 or older.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, as required by the Georgia Constitution.
• Section 3 requires a countywide referendum in November 2025, specifies the ballot language, sets the effective date of January 1, 2026 upon approval, and provides for automatic repeal and court enforcement if the vote fails or is not held.
• Section 4 makes the rest of the Act effective upon the Governor's approval or upon becoming law without approval.
• Section 5 repeals any conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 231
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-31Senate Passed/Adopted (Senate)
6. 2025-03-31Senate Committee Favorably Reported (Senate)
7. 2025-03-28Senate Read and Referred (Senate)
8. 2025-03-27House Passed/Adopted (House)

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

1. PassedHouse voteMarch 27, 2025

   164 yea, 0 nay (12 not voting, 4 absent)

   Local Calendar : House Vote #317

2. PassedSenate voteMarch 31, 2025

   49 yea, 0 nay (5 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #339

• property taxes
• homestead exemption
• Butts County
• senior citizens
• local referendum