HB793: HB793 Home Ownership Municipal Exemption (H.O.M.E.) Act; enact

This bill sets up a new homestead exemption from City of Brunswick property taxes (ad valorem taxes) for municipal purposes, meaning it would not affect state, county, or school taxes. The size of the exemption depends on how long the homeowner has owned the home: 5 percent off the assessed value for five years or less of ownership, rising in steps to 50 percent off for homeowners who have owned their home 30 years or more. Homeowners must apply through the City of Brunswick to get the exemption, after which it renews automatically each year as long as they keep living there. A surviving spouse can keep receiving it. Because this changes local tax law, Georgia's constitution requires the change to be approved by two thirds of both the House and Senate and then approved by City of Brunswick voters in a referendum set for November 4, 2025. If voters approve it, the exemption starts January 1, 2026; if they reject it or the election isn't held, the bill repeals itself automatically about a year after the election date.

• Creates a new City of Brunswick homestead exemption from municipal property taxes, sized as a percentage of assessed home value based on years of ownership.
• Sets exemption tiers ranging from 5 percent for homeowners of 5 years or less up to 50 percent for homeowners of 30 years or more.
• Requires homeowners to file an application with the City of Brunswick to claim the exemption, after which it renews automatically each year.
• Allows a surviving spouse to keep the exemption as long as they continue living in the home as their primary residence.
• Requires a November 2025 referendum of City of Brunswick voters before the exemption can take effect, with automatic repeal if voters reject it or no election is held.
• Limits the exemption to city municipal taxes only, not state, county, or school district property taxes.

Homeowners in the City of Brunswick who qualify for a homestead exemption, especially long-term residents who would get the largest tax breaks; surviving spouses of qualifying homeowners; and the City of Brunswick government, which must run the referendum and administer applications.

If approved by voters, longtime Brunswick homeowners would see a growing reduction in their city property tax bills the longer they've owned their home, while newer homeowners get a smaller break. The change depends entirely on the outcome of a local referendum.

• Section 1 names the law the 'Home Ownership Municipal Exemption (H.O.M.E.) Act.'
• Section 2 defines the exemption tiers by years of ownership and clarifies it applies only to City of Brunswick municipal taxes, not bonded debt, state, county, or school taxes.
• Section 2 requires an application process administered by the city and provides for automatic annual renewal and surviving spouse continuation.
• Section 3 requires a two-thirds vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 4 requires a City of Brunswick referendum on the Tuesday after the first Monday in November 2025, with the exemption taking effect January 1, 2026 if approved.
• Section 4 provides that if voters reject the measure or the election isn't held, the exemption never takes effect and the Act automatically repeals 365 days after the election date.
• Section 4 allows any Brunswick voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so.
• Section 5 sets the general effective date as upon the Governor's approval, except for the referendum provisions in Section 4.

1. 2025-05-01Effective Date 2025-05-01
2. 2025-05-01Act 55
3. 2025-05-01House Date Signed by Governor (House)
4. 2025-04-08House 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)

• Rick Townsend (R, HD-179)Primary sponsor
• Steven Sainz (R, HD-180)
• Buddy DeLoach (R, HD-167)

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
• Brunswick Georgia
• local referendum
• homeowners