HB806: HB806 Oglethorpe County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption from Oglethorpe County school district property taxes for residents age 67 or older. The exemption would freeze the taxable value of a senior's home at its 'base year' value, the year before the exemption is first granted, so that any future increase in assessed value above that base year amount is exempt from school taxes. The exemption applies to the home and up to half an acre of surrounding land, but not to new improvements or added land. Seniors must apply through the Oglethorpe County tax commissioner, and the exemption renews automatically as long as they keep living in the home. Because it affects school funding, the Georgia Constitution requires a two-thirds vote in both legislative chambers, which the bill states this got, and local voters must approve it in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected or no election is held, the entire Act is automatically repealed.

• Creates a school property tax exemption for Oglethorpe County residents age 67 or older, freezing their home's taxable value at the year before the exemption starts.
• Limits the exemption to the homestead and up to one-half acre of contiguous land, excluding later improvements or added land from the freeze.
• Requires seniors to apply once with the Oglethorpe County tax commissioner, after which the exemption renews automatically each year they remain in the home.
• Requires a countywide referendum by early November 2025 before the exemption can take effect, with automatic repeal of the whole Act if voters reject it or no election occurs.
• Excludes the exemption from applying to state, county, municipal, or independent school district taxes, and makes it replace rather than stack with other school tax homestead exemptions.

Senior citizens age 67 and older who own homes in the Oglethorpe County school district, the Oglethorpe County tax commissioner's office, the county election superintendent, and the Oglethorpe County school district's tax revenue base are all directly affected by this bill.

For qualifying seniors, this would cap the school tax portion of their property tax bill even if their home's value keeps rising, easing costs for those on fixed incomes. Because the exemption reduces taxable value growth, it could also affect how much revenue the school district collects from affected homes over time.

• Section 1 defines 'base year' as the year before a senior first receives the exemption and freezes the taxable value at that year's assessed value for school tax purposes.
• Section 1(c) and (d) require a one time application with the Oglethorpe County tax commissioner, with automatic annual renewal as long as the senior occupies the home.
• Section 1(e) makes the exemption apply only to Oglethorpe County school district taxes, not state, county, municipal, or independent school district taxes, and bars stacking it with other similar exemptions.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2026.
• Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate under the Georgia Constitution.
• Section 3 requires a countywide referendum by 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 Governor's approval or the Act becoming law without signature, aside from the referendum provisions.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 330
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)

• Trey Rhodes (R, HD-124)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
• senior citizens
• school funding
• Oglethorpe County
• homestead exemption