HB870: HB870 Clayton County; ad valorem tax for county purposes; provide homestead exemption

This bill creates a homestead exemption from Clayton County's county-purpose property taxes (ad valorem taxes) for residents who qualify as disabled veterans, senior citizens, unremarried surviving spouses of a peace officer or firefighter killed in the line of duty, or people who are 100 percent disabled. The exemption works by freezing a home's taxable value at a 'base year' amount and only letting it rise gradually with inflation, so the homeowner is taxed on that adjusted base value instead of the full current assessed value. Residents must apply through the Clayton County tax commissioner, and those claiming full disability need certification from up to three physicians. The exemption does not apply to state, school, or municipal taxes, only county-purpose taxes. Because it changes Georgia's constitutional tax framework, it needed a two-thirds vote in the General Assembly and must also be approved by Clayton County voters in a November 2025 referendum. If approved, it runs from January 1, 2026 through December 31, 2030; if rejected, the whole Act is automatically repealed.

• Creates a homestead exemption from Clayton County's county-purpose property taxes for disabled veterans, senior citizens, certain surviving spouses of fallen first responders, and 100 percent disabled residents.
• Caps the taxable value of a qualifying home at a 'base year' amount that only increases with inflation and property improvements, rather than the full market assessed value.
• Requires applicants to file paperwork with the Clayton County tax commissioner and, for full disability claims, submit certification from up to three physicians.
• Excludes state, school district, and municipal property taxes from the exemption, limiting it strictly to county-purpose taxes.
• Requires a November 2025 referendum in Clayton County before the exemption can take effect, and sets it to expire automatically on December 31, 2030.
• Automatically repeals the entire Act if voters reject it or if the required election is not held as specified.

Clayton County homeowners who are disabled veterans, senior citizens, 100 percent disabled, or the unremarried surviving spouse of a peace officer or firefighter killed on duty; the Clayton County tax commissioner's office, which processes applications; and the county election superintendent, who must run the referendum.

Qualifying homeowners in Clayton County could see their county property tax bills grow much more slowly, since their home's taxable value would be frozen near a base year figure instead of rising with the full market. This shifts some of the county's tax burden onto other property owners, and the change only happens if voters approve it this November.

• Section 1 defines 'base year assessed value,' 'adjusted base year assessed value,' and 'inflation rate,' establishing how a qualifying home's taxable value is capped and adjusted over time.
• Section 1(b) grants the exemption to residents meeting existing state disability, senior, or surviving-spouse criteria (O.C.G.A. §§ 48-5-48, 48-5-48.3, 48-5-48.4) or who are 100 percent disabled.
• Section 1(c) requires an application to the Clayton County tax commissioner and, for full disability claims, certification from up to three licensed physicians.
• Section 1(e) states the exemption applies only to county-purpose taxes, not state, school, or municipal taxes.
• Section 1(g) sets the exemption's active period from January 1, 2026 through December 31, 2030.
• Section 2 requires a two-thirds vote in both legislative chambers because the bill affects the state constitution's tax provisions.
• Section 3 schedules a Clayton County referendum for November 2025 and provides that the Act is automatically repealed 365 days after the election if voters reject it or if the election is not properly held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 3.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 354
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)

• Yasmin Neal (D, HD-079)Primary sponsor
• Eric Bell (D, HD-075)
• Sandra Scott (D, HD-076)
• Demetrius Douglas (D, HD-078)
• Robert Flournoy (D, HD-074)
• Rhonda Burnough (D, HD-077)

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
• Clayton County
• disabled veterans
• senior citizens