HB814: HB814 Lowndes County; ad valorem tax for county purposes; provide homestead exemption

This bill sets up local homestead exemptions from Lowndes County's property tax (ad valorem tax) for county purposes, not including taxes for schools, bonded debt, or municipal purposes. Residents 65 or older would get an exemption on $40,000 of their home's assessed value, and residents 70 or older would get an exemption on $50,000 of assessed value. The two exemptions cannot be combined; a qualifying 70-year-old gets the larger one instead of both. People must apply through the Lowndes County tax commissioner, though those already receiving an existing $10,000 exemption from a 1980 constitutional amendment are automatically enrolled in the new $40,000 exemption. Because this changes local tax law, the Georgia Constitution requires a two-thirds vote in the General Assembly and approval by Lowndes County voters in a referendum during the 2026 general primary. If voters approve, the exemptions start for tax years beginning January 1, 2027; if not, the whole Act is automatically repealed a year after the election.

• Creates a $40,000 homestead exemption from Lowndes County's county property taxes for residents 65 or older.
• Creates a separate $50,000 homestead exemption from those same county taxes for residents 70 or older.
• Makes the two exemptions mutually exclusive, so a resident can only use one, not both, on the same home.
• Automatically enrolls people already getting a prior $10,000 exemption from a 1980 constitutional amendment into the new $40,000 exemption without a new application.
• Requires a countywide referendum during the 2026 general primary before the exemptions can take effect, with automatic repeal if voters reject it.
• Excludes school, state, bonded debt, and municipal taxes from the exemption, applying it only to county government's portion of property taxes.

Lowndes County homeowners aged 65 and older, especially those who already hold the county's older $10,000 senior exemption, and residents 70 and older who would qualify for the larger exemption. The Lowndes County tax commissioner and election superintendent would also have new administrative duties.

If approved by voters, qualifying senior homeowners in Lowndes County would see a meaningful reduction in the county portion of their annual property tax bill starting in 2027, while the county government would collect less revenue from those exempted properties.

• Section 1 defines 'ad valorem taxes for county purposes' and 'homestead' and sets the $40,000 exemption for residents 65+ and $50,000 exemption for residents 70+.
• Section 1(d) requires an application to the Lowndes County tax commissioner, except that current holders of the 1980 $10,000 exemption are automatically enrolled in the new $40,000 exemption.
• Section 1(f) clarifies the exemptions apply only to county purposes taxes, not school, state, bonded debt, or municipal taxes, and the two new exemptions cannot be combined with each other.
• Section 1(g) sets the exemptions to apply starting with taxable years 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 the Georgia Constitution.
• Section 3 requires a countywide referendum at the 2026 general primary; if voters reject it or the election is not held, the Act is automatically repealed 365 days after the election.
• Section 4 sets the Act's effective date as upon the Governor's approval, except for the referendum provisions in Section 3.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 334
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-10House 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
• senior citizens
• local referendum