HB 103: Troup County; ad valorem tax; educational purposes; increase homestead exemption

Since 1994, Troup County has offered a homestead exemption that reduces school district property taxes for residents age 65 or older whose income falls under a set cap. This bill rewrites that law to increase the exemption amount, shielding $100,000 of a home's assessed value from Troup County school taxes instead of the current lower amount, and raises the income cap so that a person and spouse together can earn up to $50,000 a year and still qualify. Because the bill changes a local tax exemption, Georgia's constitution requires it to pass by a two-thirds vote in both the House and Senate, which it did, and then go before Troup County school district voters in a referendum on the November 2025 general election ballot. If voters approve, the new exemption takes effect January 1, 2026. If voters reject it or no election is held, the change never takes effect and the entire Act automatically repeals itself a year after the election date.

• Increases the Troup County school district homestead tax exemption for residents 65 and older from its prior amount to $100,000 of a home's assessed value.
• Raises the income cap for eligibility so that a qualifying resident and spouse's combined annual income, including Social Security, pension, and disability benefits, can be up to $50,000.
• Requires the change to be approved by Troup County school district voters in a November 2025 referendum before it can take effect.
• Sets the exemption's effective date as January 1, 2026 if voters approve it in the referendum.
• Automatically repeals the whole Act if voters reject it or if the required election is not held as specified.
• Allows any Troup County school district voter to seek a court order forcing the election superintendent to hold the referendum if it is not properly conducted.

Troup County residents age 65 or older who own homes in the Troup County school district, especially those with limited retirement, pension, disability, or Social Security income; Troup County's election superintendent, who must run the referendum; and the Troup County school district, which relies on the affected property tax revenue.

If voters approve the referendum, qualifying elderly homeowners in Troup County would see a significantly larger break on their school property tax bills, and more people could qualify because of the higher income cap. If the referendum fails, no change happens and the current exemption stays in place.

• Section 1 rewrites subsection (a) of the 1994 Act to set the new exemption at $100,000 of assessed home value and the income cap at $50,000, including retirement, disability, pension, and Social Security income.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution's rules on local tax legislation.
• Section 3 directs the Troup County election superintendent to hold a referendum on the Tuesday after the first Monday in November 2025, with the exact ballot language specified, and sets January 1, 2026 as the effective date if voters approve.
• Section 3 also provides that if voters reject the measure or the election is not held, the entire Act automatically repeals 365 days after the election date.
• Section 3 allows a Troup County school district voter to seek a court-ordered writ of mandamus if the election superintendent fails to hold the referendum as required.
• Section 4 makes the rest of the Act effective upon the Governor's signature or it becoming law without signature.

1. 2025-05-14Effective Date
2. 2025-05-14Act 318
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-02-12Senate Passed/Adopted (Senate)
6. 2025-02-12Senate Committee Favorably Reported (Senate)
7. 2025-02-06Senate Read and Referred (Senate)
8. 2025-02-05House Passed/Adopted (House)

• Vance Smith (R, HD-138)Primary sponsor
• David Huddleston (R, HD-72)
• Debbie Buckner (D, HD-137)

1. PassedHouse voteFebruary 5, 2025

   160 yea, 1 nay (14 not voting, 5 excused)

   Local Calendar: House Vote #15

2. PassedSenate voteFebruary 12, 2025

   52 yea, 1 nay (1 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #45

• property taxes
• homestead exemption
• senior citizens
• Troup County
• school taxes