HB803: HB803 Dublin, City of; school district ad valorem tax; provide homestead exemption

This bill sets up a tiered homestead exemption (a break on property taxes for a primary home) from City of Dublin independent school district property taxes used for educational purposes. The exemption amount grows with the homeowner's age: $7,000 of assessed value for those 62 to 64, $14,000 for those 65 to 72, $21,000 for those 73 to 79, and a full exemption covering the entire assessed value for anyone 80 or older. It applies only to school district taxes for education, not to bond debt payments, county, state, or municipal taxes. The exemption would only apply to tax years 2026 through 2030 and requires homeowners to apply once with the City of Dublin's governing authority, after which it renews automatically as long as they still qualify. Because the bill changes a school district tax exemption, Georgia's constitution requires a two thirds vote in both legislative chambers and local voter approval. Voters in the district decide the question in a November 2025 referendum; if rejected, the law never takes effect and is automatically repealed about a year later.

• Creates four age based tiers of property tax exemption on the assessed value of a homestead for City of Dublin independent school district education taxes.
• Sets exemption amounts of $7,000 for ages 62 to 64, $14,000 for ages 65 to 72, $21,000 for ages 73 to 79, and full exemption for age 80 and older.
• Limits the exemption to tax years 2026 through 2030, after which it would no longer apply unless renewed by future legislation.
• Requires homeowners to file a one time application with the City of Dublin's governing authority to claim and keep the exemption.
• Requires a November 2025 referendum in the school district; if voters reject it or no election is held, the law is automatically repealed about a year later.
• Excludes bonded debt taxes and all state, county, and municipal taxes from the exemption, applying it only to school operating taxes.

Homeowners age 62 and older who live within the City of Dublin independent school district, especially those 80 and older who would owe no school operating property tax at all. It also affects the City of Dublin's election superintendent, tax officials, and the school district's tax revenue.

Older homeowners in the Dublin school district could see meaningful reductions or elimination of their school property tax bills for five years, easing costs for fixed income residents, while the district would collect less education tax revenue from those households during that period.

• Section 1 defines the tax types covered and 'homestead' by reference to Georgia's homestead statute (O.C.G.A. § 48-5-40), including up to five contiguous acres.
• Section 1(b) sets the four age based exemption tiers: $7,000 (62-64), $14,000 (65-72), $21,000 (73-79), and full exemption (80+).
• Section 1(c) and (d) require a one time application to the City of Dublin's governing authority, with automatic annual renewal and a duty to report if a person becomes ineligible.
• Section 1(e) limits the exemption strictly to City of Dublin school district education taxes, excluding state, county, municipal, and bond related taxes.
• Section 1(f) restricts the exemption to tax years 2026 through 2030.
• Section 2 requires a two thirds majority vote in both the House and Senate under the Georgia Constitution for this local tax law to take effect.
• Section 3 requires a November 2025 referendum in the City of Dublin school district, with automatic repeal about a year later if voters reject it or no election occurs.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 329
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-28House Passed/Adopted (House)

• James Hatchett (R, HD-155)Primary sponsor

1. PassedHouse voteMarch 28, 2025

   160 yea, 0 nay (8 not voting, 12 absent)

   Local Calendar : House Vote #332

2. PassedSenate voteApril 2, 2025

   51 yea, 0 nay (2 not voting, 3 absent)

   Local Consent Calendar: Senate Vote #381

• property taxes
• homestead exemption
• senior citizens
• City of Dublin
• school district taxes