HB820: HB820 Jasper County; school district ad valorem tax; provide homestead exemption

This bill applies only to the Jasper County school district. It would let homeowners age 65 or older exclude $40,000 of their home's assessed value from the property taxes that fund local schools. The value above that exempted amount would still be taxed as usual. To qualify, a homeowner or their agent must apply with the Jasper County tax commissioner, and the exemption would renew automatically each year as long as the person still lives in the home. People who already receive an older, separate $2,000 county homestead exemption from 1992 would automatically qualify without reapplying, and the new exemption would replace that old one rather than stack on top of it. Because this changes taxation, Georgia's constitution requires a two-thirds vote in the legislature and approval by Jasper County school district voters in a November 2025 referendum before it can take effect on January 1, 2026. If voters reject it, the law is automatically repealed a year after the election.

• Creates a $40,000 homestead exemption from Jasper County school district property taxes for educational purposes for residents 65 or older.
• Requires homeowners to apply with the Jasper County tax commissioner, though the exemption then renews automatically each year without reapplication.
• Automatically extends the exemption to a surviving spouse who continues living in the home as their residence.
• Replaces, rather than adds to, an older 1992 Jasper County homestead exemption of $2,000 for people who already qualify for that one.
• Requires a countywide referendum in November 2025, with the law taking effect January 1, 2026 only if voters approve it.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly held.

Homeowners age 65 and older who live in the Jasper County school district, their surviving spouses, the Jasper County tax commissioner's office, and the Jasper County election superintendent, who must organize and certify the November 2025 referendum.

Eligible senior homeowners in the Jasper County school district would pay school property taxes on $40,000 less of their home's value starting in 2026, lowering their tax bills, but only if voters approve the measure in a required November 2025 referendum.

• Section 1 defines key terms, sets the $40,000 exemption amount, and limits eligible homestead property to five contiguous acres.
• Section 1(c) lets people already receiving the 1992 $2,000 Jasper County exemption qualify automatically for the new exemption without reapplying.
• Section 1(e) clarifies the exemption applies only to school district taxes for educational purposes, not state, county, municipal, or independent school district taxes, and replaces the old 1992 exemption rather than adding to it.
• Section 1(f) makes the exemption apply to taxable years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both the House and Senate under the Georgia Constitution's tax provisions.
• Section 3 requires a Jasper County school district referendum on the Tuesday after the first Monday in November 2025, with automatic repeal 365 days later if voters reject it or the election fails to occur.
• Section 4 sets the Act's general effective date as upon the Governor's approval or becoming law without signature, except for the referendum timing in Section 3.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 336
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-09House Sent to Governor (House)
5. 2025-04-04Senate Passed/Adopted (Senate)
6. 2025-04-04Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Dale Washburn (R, HD-144)Primary sponsor

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 4, 2025

   51 yea, 1 nay (3 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #446

• property taxes
• homestead exemption
• Jasper County
• senior citizens
• school funding