HB 1105: Ad valorem tax; education purposes of homesteads of qualified individuals who are 65 years of age or older; provide exemption

Currently, Georgia homeowners 65 and older do not get an automatic break on the portion of their property taxes that funds local school districts. This bill would add a new section to Georgia tax law (O.C.G.A. § 48-5-52.2) exempting the homestead of any resident 65 or older, in either an independent school district or a county school district, from all school ad valorem taxes used for education purposes, including taxes that repay school bonds. Homeowners would file a one-time affidavit with their local tax office to claim the exemption, and it would continue automatically in future years unless they became ineligible. The bill also makes it illegal to falsify information on that affidavit. Because this changes tax exemptions, the bill requires statewide voter approval in the November 2026 general election; if approved, it takes effect January 1, 2027, and if rejected, the exemption provisions are automatically repealed a year after the election.

• Creates a new property tax exemption (O.C.G.A. § 48-5-52.2) for homeowners 65 or older, covering all school district taxes used for education, including school bond repayment.
• Requires homeowners to file a one-time affidavit with the tax receiver, tax commissioner, or city governing authority to claim the exemption, after which no annual renewal is needed.
• Extends the exemption to co-owned homes and to homes held in a trust or estate if a qualifying resident lives there and claims the exemption.
• Makes it illegal to willfully falsify information on the exemption affidavit, treating a violation as the crime of false swearing.
• Requires the Secretary of State to hold a statewide referendum in November 2026 letting voters approve or reject the exemption before it can take effect.
• Sets the exemption to take effect January 1, 2027 if voters approve it, or to be automatically repealed 365 days after the election if they do not.

Homeowners age 65 and older living in Georgia's independent and county school districts, county tax receivers and tax commissioners who process the exemption affidavits, local school systems that rely on the taxed revenue, and the Secretary of State's office, which must run the statewide referendum.

If voters approve it, eligible seniors would stop paying the portion of their property tax bill that funds local school operations and bond debt, reducing their annual tax burden. School districts would lose some of that revenue unless made up through other funding sources, affecting local school budgets statewide.

• Section 1 adds O.C.G.A. § 48-5-52.2, exempting the homestead of residents 65 or older from all school district ad valorem taxes for education, including bond repayment.
• Section 1 requires a one-time affidavit filed with the tax receiver, tax commissioner, or city governing authority showing the owner's age as of January 1 before filing.
• Section 1 extends the exemption to jointly owned homes and to homes held by a trustee or personal representative if a qualifying resident lives there.
• Section 2 amends O.C.G.A. § 48-5-53 to make falsifying information for the new exemption, not just the existing one, a criminal offense of false swearing.
• Section 3 requires the Secretary of State to hold a statewide referendum in the November 2026 general election on whether to approve the exemption.
• Section 3 sets the exemption to take effect January 1, 2027 if voters approve it, or triggers automatic repeal 365 days after the election if they do not.
• Section 3 allows any Georgia voter to seek a court order (writ of mandamus) forcing the Secretary of State to hold the election if the office fails to comply.
• Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature.

1. 2026-02-03House Second Readers (House)
2. 2026-02-02House First Readers (House)
3. 2026-01-29House Hopper (House)

• Dale Washburn (R, HD-144)Primary sponsor
• Emory Dunahoo (R, HD-031)
• Mitchell Scoggins (R, HD-014)
• Matt Reeves (R, HD-099)
• Sandy Donatucci (R, HD-105)
• Martin Momtahan (R, HD-017)

• property taxes
• senior tax exemptions
• school funding
• homestead exemption
• Georgia referendum