HB815: HB815 Lowndes County; ad valorem tax for county purposes; provide homestead exemption

Lowndes County currently allows a $6,000 homestead exemption from county property taxes under a 1980 constitutional amendment. This bill would replace that with a larger $12,000 exemption from Lowndes County ad valorem (property) taxes used for county purposes, applied to the assessed value of a homeowner's primary residence. Homeowners already receiving the old $6,000 exemption would be switched over automatically without reapplying, while new applicants would need to file with the Lowndes County tax commissioner. The exemption would not reduce state taxes, school taxes, or city taxes, only county government taxes. Because it changes tax law, the bill needs a two-thirds vote in both the House and Senate, and then must be approved by Lowndes County voters in the 2026 general primary. If approved, it would take effect January 1, 2027; if rejected or if no election is held, the whole Act would automatically repeal about a year after the scheduled election date.

• Creates a $12,000 homestead exemption from Lowndes County ad valorem taxes for county purposes, replacing the existing $6,000 exemption.
• Automatically transfers residents already receiving the old $6,000 exemption to the new exemption without requiring a new application.
• Requires new applicants to file paperwork with the Lowndes County tax commissioner to prove eligibility.
• Excludes the exemption from applying to state taxes, school taxes, or municipal taxes, limiting it strictly to county government levies.
• Requires voter approval through a referendum during the 2026 general primary before the exemption can take effect.
• Sets an automatic repeal of the entire Act if voters reject it or if the election is not properly held.

Homeowners in Lowndes County who claim a homestead exemption, the Lowndes County tax commissioner's office, which processes applications, and the county election superintendent, who must organize and certify the 2026 referendum on the measure.

If approved by voters, homeowners in Lowndes County would see a larger reduction in the taxable value of their homes for county tax purposes, lowering their county property tax bills starting in 2027. If voters reject it, the law never takes effect and is automatically repealed.

• Section 1 defines 'homestead' by reference to existing state law (O.C.G.A. § 48-5-40) and sets the new exemption at $12,000 of assessed home value for Lowndes County taxes.
• Section 1(c) requires new applicants to file with the tax commissioner but automatically carries over residents who already had the 1980 $6,000 exemption.
• Section 1(e) clarifies the exemption applies only to county purpose taxes, not state, school, or municipal taxes, and replaces rather than adds to any other county homestead exemption.
• Section 1(f) sets the exemption's applicability starting with tax years on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers for the Act to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum during the 2026 general primary, specifies the ballot language, and sets an automatic repeal 365 days after the election if the measure fails or the vote is not held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-related terms in Section 3.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 335
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. 2025-03-31House Passed/Adopted (House)

• John LaHood (R, HD-175)Primary sponsor
• John Corbett (R, HD-174)
• James Burchett (R, HD-176)
• Dexter Sharper (D, HD-177)

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 absent)

   Local Calendar Without Hbs 851 & 852: House Vote #342

2. PassedSenate voteApril 2, 2025

   55 yea, 1 nay

   Supplemental Local Consent Calendar: Senate Vote #400

• property taxes
• homestead exemption
• Lowndes County
• local referendum