HB784: HB784 Columbia County; ad valorem tax for county purposes; provide homestead exemption

This local bill applies only to Columbia County. It would create a new homestead exemption, meaning a reduction in the taxable value of a primary residence, worth $8,000.00 for Columbia County ad valorem (property) taxes that fund county government operations. The exemption would not reduce state taxes, school district taxes, or municipal taxes, and it would be added on top of other existing homestead exemptions, though it would be reduced by any amount already exempted under a separate state law covering elderly or disabled homeowners. Before it can take effect, the bill must pass with a two-thirds majority in both the House and Senate, and then Columbia County voters must approve it in a referendum set for November 2025. If approved, the exemption would apply starting with the 2026 tax year. If rejected or if the election is not held, the bill would automatically repeal itself about a year after the election date.

• Creates an $8,000.00 homestead exemption against Columbia County ad valorem taxes used for county government purposes.
• Requires homeowners to apply once with the Columbia County tax commissioner, after which the exemption renews automatically each year.
• Excludes the exemption from applying to state taxes, school taxes, or city taxes, limiting it strictly to county-purpose taxes.
• Reduces the new exemption by any amount already exempted under the state's existing elderly/disabled homestead exemption law (O.C.G.A. § 48-5-44).
• Requires a countywide referendum in November 2025 before the exemption can take effect, with automatic repeal if voters reject it or no election occurs.

Homeowners in Columbia County who claim a homestead exemption on their primary residence, the Columbia County tax commissioner's office, which processes applications, and the county election superintendent, who must organize the November 2025 referendum.

If approved by voters, homeowners in Columbia County would see a smaller portion of their home's value taxed for county government purposes, lowering their county property tax bill starting in 2026, while school, state, and city taxes would remain unaffected.

• Section 1 defines the exemption amount ($8,000.00 of assessed value) and requires homeowners to apply with the Columbia County tax commissioner to receive it.
• Section 1(e) clarifies the exemption applies only to county-purpose taxes and stacks with, rather than replaces, other homestead exemptions, minus any overlap with 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.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2025, with automatic repeal 365 days after the election if voters reject it or no election is held.
• Section 4 sets the general effective date as the date the Governor signs the bill or it otherwise becomes law, except for the referendum-related provisions in Section 3.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 226
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. 2025-03-27Senate 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
• local referendum