HB813: HB813 Lowndes County; school district ad valorem tax; provide homestead exemption

This bill would give homeowners in the Lowndes County school district a break on property taxes for their primary home (called a homestead exemption). It would exempt $12,000 of a home's assessed value from the school district's property taxes used for education, though not from state, county, independent school district, or municipal taxes. Residents already receiving a similar $6,000 exemption approved by Georgia voters in 1980 would automatically get the new exemption without reapplying; everyone else would need to apply through the Lowndes County tax commissioner. The exemption would replace, not stack with, any other homestead exemption for these school taxes. Because it needs a two-thirds vote in the General Assembly and changes local tax law, the bill must also be approved by Lowndes County school district voters in the 2026 general primary before it can take effect on January 1, 2027. If voters reject it, the whole Act repeals automatically about a year after the election.

• Creates a $12,000 homestead exemption from Lowndes County school district property taxes (ad valorem taxes) used for education purposes.
• Automatically grants the new exemption to residents already receiving the existing $6,000 exemption from a 1980 constitutional amendment, without a new application.
• Requires other residents to apply through the Lowndes County tax commissioner and renews the exemption automatically each year once granted.
• Makes the exemption apply only to school district taxes for education, not to state, county, independent school district, or municipal taxes.
• Requires voter approval in a Lowndes County school district referendum during the 2026 general primary before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the referendum is not properly conducted.

Homeowners who live in and claim a homestead in the Lowndes County school district, especially those already receiving the older $6,000 exemption from 1980. The Lowndes County tax commissioner and election superintendent also have new duties under the bill.

If approved by voters, eligible Lowndes County homeowners would pay school property taxes on a smaller portion of their home's value starting in 2027, lowering their tax bills. The exemption depends entirely on a successful local referendum, so its effect is not guaranteed.

• Section 1(b) sets the exemption at $12,000 of a homestead's assessed value against Lowndes County school district education taxes.
• Section 1(c) requires an application to the Lowndes County tax commissioner, except for residents already receiving the 1980 $6,000 exemption, who qualify automatically.
• Section 1(e) clarifies the exemption applies only to school district education taxes, not state, county, independent school, or municipal taxes, and replaces rather than adds to other homestead exemptions.
• Section 1(f) makes the exemption apply to taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a Lowndes County school district referendum during the 2026 general primary, with the Act taking effect January 1, 2027 if approved.
• Section 3 provides that if voters reject the measure or the election is not held as required, the entire Act is automatically repealed 365 days after the election date.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 333
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
• school funding
• local referendum