HB783: HB783 Columbia County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption specifically for Columbia County school district property taxes that fund education. A qualifying homeowner would get $8,000 of their home's assessed value exempted from those school taxes, with the remaining value still taxed. The exemption applies to a homestead as defined under Georgia law (O.C.G.A. 48-5-40), including up to five acres of surrounding land, and is on top of, not instead of, other existing homestead exemptions. Homeowners must apply through the Columbia County tax commissioner, and once approved, the exemption renews automatically each year unless the homeowner becomes ineligible. The exemption does not affect state, county, municipal, or independent school district taxes. Because this changes local tax law, the state constitution requires the bill to pass with a two-thirds vote in both legislative chambers, and it also requires local voter approval in a November 2025 referendum before taking effect on January 1, 2026. If voters reject it or the election is not held properly, the bill is automatically repealed a year after the election date.

• Creates an $8,000 homestead exemption from Columbia County school district ad valorem (property) taxes used for education, starting with tax years on or after January 1, 2026.
• Requires homeowners to apply with the Columbia County tax commissioner and provide information to prove eligibility for the exemption.
• Makes the exemption automatically renew each year unless the homeowner becomes ineligible, at which point they must notify the tax commissioner.
• Reduces the new exemption amount by any value already exempted under a separate state law (O.C.G.A. 48-5-44) so exemptions do not fully stack.
• Requires a countywide referendum in November 2025 and automatically repeals the law if voters reject it or the election is not properly conducted.
• Limits the exemption so it does not apply to state, county, municipal, or independent school district taxes, only Columbia County school district taxes.

Homeowners who live in the Columbia County school district and qualify for a homestead exemption, the Columbia County tax commissioner's office, which must process applications, and the Columbia County election superintendent, who must run the required November 2025 referendum.

If approved by voters, eligible homeowners in the Columbia County school district would see a lower school tax bill because $8,000 of their home's value would no longer be taxed for education purposes, while the school district's tax collections from those properties would shrink accordingly.

• Section 1 defines terms, sets the $8,000 exemption amount, and limits the qualifying homestead to no more than five contiguous acres.
• Section 1(c) and (d) require an application to the Columbia County tax commissioner, with automatic annual renewal once approved.
• Section 1(e) clarifies the exemption applies only to Columbia County school district taxes and is reduced by any amount already exempt under O.C.G.A. 48-5-44.
• Section 1(f) sets the exemption to apply to tax 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, as required by the Georgia Constitution.
• Section 3 requires a November 2025 referendum in the Columbia County school district, with the exemption taking effect only if a majority approve it, and automatic repeal within 365 days if it fails or the election is not properly held.
• Section 4 sets the Act's general effective date as upon the Governor's signature or it becoming law without signature, except for the election provisions in Section 3.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 225
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Gary Richardson (R, HD-125)Primary sponsor
• Mark Newton (R, HD-127)
• Rob Clifton (R, HD-131)
• Rob Leverett (R, HD-123)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 absent)

   Local Calendar : House Vote #302

2. PassedSenate voteMarch 28, 2025

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

   Local Consent Calendar: Senate Vote #313

• property taxes
• homestead exemption
• Columbia County
• school funding
• local referendum