HB841: HB841 Pickens County; school district ad valorem tax; provide homestead exemption

This bill would create a new homestead exemption from Pickens County school district property taxes for seniors. Homeowners who are 62 or older and whose income, combined with a spouse living in the home, does not exceed $40,000 a year could exempt $40,000 of their home's assessed value from the school district's property tax for educational purposes, including taxes used to pay off school bonds. The exemption would not apply to state, county, municipal, or independent school district taxes, only to Pickens County school district taxes, and it would replace rather than stack with any other similar exemption. Because the bill affects only one county's tax system, the Georgia Constitution requires it to pass by a two-thirds vote and then be approved by Pickens County school district voters in a November 2025 referendum. If voters approve, the exemption starts January 1, 2026; if not, the whole Act repeals itself about a year after the election.

• Creates a $40,000 homestead exemption from Pickens County school district property taxes for residents 62 or older whose household income does not exceed $40,000.
• Requires applicants to file with the Pickens County tax commissioner and provide age and income information to prove eligibility.
• Makes the exemption automatically renew each year as long as the person still lives in and owns the home, without needing to reapply.
• Limits the exemption so it does not reduce state, county, municipal, or independent school district taxes, only Pickens County school district education taxes.
• Requires a countywide referendum in November 2025 and repeals the entire Act automatically if voters reject it or if the election is not held.

Senior homeowners in the Pickens County school district who are 62 or older and meet the $40,000 income limit, the Pickens County tax commissioner's office, the Pickens County election superintendent, and the Pickens County school district's tax revenue base.

If approved by voters, qualifying seniors in Pickens County would pay school property taxes on $40,000 less of their home's assessed value starting in 2026, lowering their tax bills, while the school district would collect less revenue from those exempted homeowners.

• Section 1 defines key terms like 'homestead,' 'income,' and 'senior citizen' and sets the $40,000 exemption amount and $40,000 income cap.
• Section 1(c) and (d) require an initial application to the tax commissioner, with automatic annual renewal unless the person becomes ineligible.
• Section 1(e) restricts the exemption to Pickens County school district education taxes only, not state, county, municipal, or independent school taxes.
• Section 1(f) applies the exemption starting with tax years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds vote in both the House and Senate under the Georgia Constitution's local tax provisions.
• Section 3 schedules a November 2025 referendum for Pickens County school district voters and sets the automatic repeal if the measure fails or no election occurs.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum timeline in Section 3.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 342
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)

• Rick Jasperse (R, HD-011)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 2, 2025

   55 yea, 1 nay

   Supplemental Local Consent Calendar: Senate Vote #400

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