SB352: SB352 Jasper County; school district ad valorem taxes for educational purposes; provide a homestead exemption

Currently, senior homeowners in the Jasper County school district pay the same school property taxes as everyone else on their homestead. This bill would create a new homestead exemption of $40,000 of assessed value specifically from Jasper County school district taxes for educational purposes, available to residents 65 or older. Homeowners would need to apply once with the Jasper County tax commissioner, and the exemption would then renew automatically each year as long as they still qualify and live in the home. The exemption would not reduce state, county, municipal, or independent school district taxes, and it replaces rather than adds to any other school tax exemption a person already has. Because it changes taxation, the bill needs a two-thirds vote in both legislative chambers, and it must also be approved by Jasper County school district voters in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected or the election is not held properly, the whole act is automatically repealed a year after the election date.

• Creates a $40,000 homestead exemption from Jasper County school district property taxes for educational purposes for homeowners 65 or older.
• Requires a one-time application with the Jasper County tax commissioner, after which the exemption renews automatically each year.
• Requires senior homeowners to notify the tax commissioner if they become ineligible for the exemption.
• Limits the exemption so it does not apply to state, county, municipal, or independent school district taxes, and makes it replace rather than stack with other school tax exemptions.
• Requires a countywide referendum in November 2025 and a two-thirds legislative vote before the tax change can take effect.
• Automatically repeals the entire act if voters reject it or if the election is not properly conducted.

Homeowners age 65 and older who live in the Jasper County school district and claim a homestead exemption there, the Jasper County tax commissioner's office, which processes applications, and Jasper County election officials, who must run the referendum.

If voters approve it, qualifying seniors in Jasper County would see a real reduction in their school property tax bill starting in 2026, since $40,000 of their home's assessed value would no longer be taxed for school purposes. If voters reject it, no tax change happens and the law disappears.

• Section 1 defines key terms, sets the exemption at $40,000 of assessed value for residents 65 or older, and limits homestead property to five contiguous acres.
• Section 1(c) and (d) require an initial application to the Jasper County tax commissioner, with automatic annual renewal and a duty to report ineligibility.
• Section 1(e) confirms the exemption applies only to Jasper County school district taxes, not state, county, municipal, or independent school district taxes, and replaces any overlapping exemption.
• Section 1(f) applies the exemption starting with tax years on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both the Senate and House because the change involves the Georgia Constitution's taxation article.
• Section 3 requires a Jasper County school district referendum on the Tuesday after the first Monday in November 2025, with specific ballot language, and sets automatic repeal if voters reject it or the election is not properly held.
• Section 4 sets the general effective date as upon the Governor's approval or becoming law without signature, except for the referendum-tied provisions.

1. 2025-04-02House Second Readers (House)
2. 2025-03-31House First Readers (House)
3. 2025-03-28Senate Passed/Adopted (Senate)
4. 2025-03-28Senate Committee Favorably Reported (Senate)
5. 2025-03-25Senate Read and Referred (Senate)
6. 2025-03-21Senate Hopper (Senate)

• Ricky Williams (R, SD-025)Primary sponsor
• Lee Anderson (R, SD-024)

1. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #313

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