---
title: HB 1105. Ad valorem tax; education purposes of homesteads of qualified individuals who are 65 years of age or older; provide exemption
collection: bills
id: 2025-2026/hb1105
cite_as: HB 1105, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1105
md_url: https://georgiacommons.org/bills/2025-2026/hb1105.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1105/text
source_url: https://www.legis.ga.gov/legislation/72624
date: 2026-02-03
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1105.md?full=1
bill_number: HB 1105
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-01-29
last_action: House Second Readers
sponsors:
- Dale Washburn
- Emory Dunahoo
- Mitchell Scoggins
- Matt Reeves
- Sandy Donatucci
- Martin Momtahan
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1105/2025
upstream_id: 2102293
summaries_model: claude-sonnet-5
topic_tags:
- property taxes
- senior tax exemptions
- school funding
- homestead exemption
- Georgia referendum
---
# HB 1105. Ad valorem tax; education purposes of homesteads of qualified individuals who are 65 years of age or older; provide exemption
## Text
House Bill 1105
By: Representatives Washburn of the 144th, Dunahoo of the 31st, Scoggins of the 14th, Reeves
of the 99th, Donatucci of the 105th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to tax exemptions, so as to provide an exemption from ad valorem
taxation for education purposes of homesteads of qualified individuals who are 65 years of
age or older; to specify certain terms, conditions, and procedures relating thereto; to provide
for applicability; to provide that falsifying information with regard to such exemption shall
be unlawful; to provide for penalties; to provide for related matters; to provide for a
referendum; to provide for effective dates, automatic repeal, mandatory execution of election,
and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,
relating to tax exemptions, is amended by adding a new Code section to read as follows:
"48-5-52.2.
(a) The homestead of each resident of each independent school district and of each county
school district within this state who is 65 years of age or older is exempted from all ad
valorem taxes for education purposes levied by, for, or on behalf of any such school
system, including taxes to retire school bond indebtedness.
(b)(1) The exemption provided for in subsection (a) of this Code section shall not be
granted unless an affidavit of the owner of the homestead, or such owner's agent,
prepared upon forms prescribed by the commissioner for such purpose, is filed with either
the tax receiver or tax commissioner, in the case of residents of county school districts,
or with the governing authority of the owner's city, in the case of residents of independent
school districts.
(2) The affidavit shall in the first year for which the exemption is sought be filed on or
before the last day for making a tax return and shall show the:
(A) Age of the owner of the homestead on January 1 immediately preceding the filing
of the affidavit; and
(B) Such additional information as may be required by the commissioner.
(3) After the owner of the homestead or such owner's agent has filed the affidavit and has
once been allowed the exemption provided for in this Code section, it shall not be
necessary to make application and file the affidavit thereafter for any year and the
exemption shall continue to be allowed to such owner; provided, however, that it shall
be the duty of any such owner to notify the tax commissioner or tax receiver in the event
the owner becomes ineligible for any reason for the exemption provided for in this Code
section.
(c) The homestead exemption granted by this Code section shall extend to and shall apply
to those properties the legal title to which is vested in one or more titleholders when such
property is actually occupied as a residence by one or more of the titleholders who possess
the qualifications provided in subsection (a) of this Code section and who claim the
exemption in the manner provided for in this Code section. The exemption shall also
extend to such homesteads the title to which is vested in a personal representative or trustee
if one or more of the heirs or beneficiaries residing on the property possess the
qualifications provided for and claim the exemption in the manner provided in this Code
section."
SECTION 2.
Said part is further amended by amending Code Section 48-5-53, relating to falsification of
information and penalty, as follows:
"48-5-53.
(a) It shall be unlawful for any person willfully to falsify information required by the
commissioner pursuant to Code Section 48-5-52 or 48-5-52.2, whether relating to age,
income, or otherwise.
(b) Any person who violates subsection (a) of this Code section commits the offense of
false swearing."
SECTION 3.
The Secretary of State shall call and conduct a referendum as provided in this section for the
purpose of submitting this Act to the electors of the State of Georgia for approval or
rejection. The Secretary of State shall conduct that election on the date of the
November, 2026, state-wide general election. The Secretary of State shall issue the call and
conduct that election as provided by general law. The Secretary of State shall cause the date
and purpose of the election to be published in the official organ of each county in the state
once a week for two weeks immediately preceding the date of the election. The ballot shall
have written thereon the following:
"( ) YES Shall the Act be approved which provides for an exemption from all school
district ad valorem taxation for education purposes for persons 65 years of
( ) NO age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes
cast on such question are for approval of the Act, then Section 1 and 2 of this Act shall
become effective on January 1, 2027, and shall be applicable to all taxable years beginning
on or after that date. If this Act is not so approved or if the election is not conducted as
provided in this section, Sections 1 and 2 of this Act shall not become effective, and this Act
shall be automatically repealed on the 365th calendar day following the election date
provided for in this section. The expense of such election shall be borne by the State of
Georgia. The provisions of this section shall be mandatory upon the Secretary of State and
are not intended as directory. If the Secretary of State fails or refuses to comply with this
section, any elector of the State of Georgia may apply for a writ of mandamus to compel the
Secretary of State to perform his or her duties under this section. If the court finds that the
Secretary of State has not complied with this section, the court shall fashion appropriate
relief requiring the Secretary of State to call and conduct such election on the date required
by this section or on the next date authorized for special elections provided for in Code
Section 21-2-540.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
A Georgia House bill would exempt homeowners age 65 and older from school district property taxes that fund education, pending voter approval in a November 2026 statewide referendum.
### Plain-language summary
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.
### What it does
- 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.
### Who it affects
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.
### Why it matters
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.
### Key provisions
- 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.
## Status
- Status: Introduced (2026-01-29)
- Last action: House Second Readers (2026-02-03)
- Sponsors: Dale Washburn, Emory Dunahoo, Mitchell Scoggins, Matt Reeves, Sandy Donatucci, Martin Momtahan
- Official page: https://www.legis.ga.gov/legislation/72624
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1105.md?full=1