HB811: HB811 Lowndes County; school district ad valorem tax; provide homestead exemption

This bill would give Lowndes County school district homeowners aged 65 or older a homestead exemption (a break on property taxes for a primary home) of $40,000 off the assessed value of their home for school district property taxes. Homeowners aged 70 or older would get a larger exemption of $50,000. These exemptions apply only to school district property taxes for education, not to state, county, or municipal taxes, and not to taxes used to pay off school bonds. Residents who already receive an older $10,000 exemption under a 1980 constitutional amendment would automatically get the new $40,000 exemption without reapplying. Others must apply through the Lowndes County tax commissioner. Because the bill affects property tax exemptions, Georgia's constitution requires it to pass by a two-thirds vote in both chambers and be approved by Lowndes County school district voters in a referendum during the 2026 general primary. If approved, the exemptions start January 1, 2027; if rejected or the election isn't held, the Act repeals itself 365 days after the election date.

• Creates a $40,000 homestead exemption from Lowndes County school district property taxes for residents 65 or older.
• Creates a $50,000 homestead exemption from Lowndes County school district property taxes for residents 70 or older, in place of the 65-and-older exemption.
• Automatically grants the new $40,000 exemption to residents already receiving an older $10,000 exemption from a 1980 constitutional amendment, without requiring a new application.
• Requires other residents to apply through the Lowndes County tax commissioner and renews the exemption automatically each year once granted.
• Requires voter approval through a referendum during the 2026 general primary before the exemptions can take effect on January 1, 2027.
• Sets an automatic repeal of the entire Act 365 days after the election if voters reject it or the election is not held.

Homeowners aged 65 and older, and especially those 70 and older, living within the Lowndes County school district; the Lowndes County tax commissioner's office, which processes applications; and the Lowndes County election superintendent, who must run the referendum during the 2026 general primary.

If voters approve it, eligible older homeowners in the Lowndes County school district would see a meaningful reduction in the school portion of their property tax bill starting in 2027, with the amount depending on whether they are 65-69 or 70 and older. The change does not affect other taxes.

• Section 1 defines the exemption amounts: $40,000 of assessed value for residents 65 or older and $50,000 for residents 70 or older, applying only to school district educational property taxes.
• Section 1(d) sets application requirements through the Lowndes County tax commissioner, with automatic qualification for residents already receiving the 1980 constitutional $10,000 exemption.
• Section 1(f) clarifies the exemptions do not apply to state, county, independent school district, or municipal taxes, and that the two exemptions cannot be combined.
• Section 1(g) sets the exemptions to apply starting with tax years beginning on or after January 1, 2027.
• Section 2 requires the Act to pass by a two-thirds majority vote in both the House and Senate under Georgia's constitution.
• Section 3 requires a referendum in the Lowndes County school district during the 2026 general primary, with automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the Act's general effective date as upon the Governor's approval or its becoming law without signature, except for the referendum timing in Section 3.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 332
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 district taxes
• senior citizens