HB836: HB836 Coweta County; School District ad valorem tax; raise homestead exemption amounts

Coweta County already gives older homeowners a break on the portion of their property taxes that funds the local school district, with the exemption amount increasing by age group. This bill raises those amounts: homeowners aged 65 to 70 would see their exemption go from $60,000 to $75,000 of assessed home value, those 71 to 74 would go from $85,000 to $100,000, and those 75 and older would move from a $115,000 exemption to a full exemption, meaning no school district property tax at all on their home. Because this changes local tax law, the Georgia Constitution requires the change to pass by a two-thirds vote in both the House and Senate, which it did. It still must be approved by Coweta County voters in a referendum set for November 2025. If voters approve it, the new exemption amounts take effect January 1, 2026. If they reject it or the election is not held as required, the bill is automatically repealed about a year after the election date.

• Raises the school district property tax exemption for Coweta County residents aged 65 to 70 from $60,000 to $75,000 of assessed home value.
• Raises the exemption for residents aged 71 to 74 from $85,000 to $100,000 of assessed home value.
• Converts the exemption for residents 75 and older from a fixed $115,000 amount to a full exemption, eliminating school district property taxes on their home entirely.
• Requires homeowners to file an affidavit with the Coweta County tax commissioner proving age and eligibility to receive the exemption.
• Requires Coweta County voters to approve the change in a November 2025 referendum before it can take effect, with automatic repeal if voters reject it or the election is not properly held.

Homeowners age 65 and older who live in the Coweta County School District, the Coweta County tax commissioner's office, which processes exemption affidavits, and the county election superintendent, who must call and conduct the required referendum.

For qualifying seniors in Coweta County, this could mean hundreds or thousands of dollars less in annual school property taxes, with those 75 and older paying no school district property tax at all on their home if voters approve the change in November 2025.

• Section 1 rewrites Section 2 of the original 2002 Act to set the new exemption amounts: $75,000 for ages 65-70, $100,000 for ages 71-74, and a full exemption for those 75 and older.
• Section 1 also requires an eligibility affidavit filed with the Coweta County tax commissioner, with the tax commissioner providing forms and determining continuing eligibility each year.
• Section 2 requires a two-thirds majority vote in both legislative chambers for the change to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2025, with the new exemptions taking effect January 1, 2026 only if a majority approve.
• Section 3 provides that if the referendum fails or is not held as required, the entire Act is automatically repealed 365 days after the election date.
• Section 3 allows any Coweta County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if it is not conducted as required.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 341
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-10House 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)

• Lynn Smith (R, HD-070)Primary sponsor
• Josh Bonner (R, HD-073)
• David Jenkins (R, HD-136)
• Lydia Glaize (D, HD-067)
• Robert Dawson (D, HD-065)

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
• Coweta County
• senior citizens
• school funding