HB 1168: Heard County; ad valorem tax for educational purposes; provide homestead exemption

Currently, senior citizens in the Heard County school district pay the same school property taxes as other homeowners, aside from any existing exemptions. This bill would create a new homestead exemption that wipes out the entire assessed value of a homestead for school tax purposes for residents 70 or older, meaning qualifying seniors would owe no Heard County school district property tax on their primary home. To get the exemption, a senior must apply once with the Heard County tax commissioner; after that it renews automatically as long as they still live there. The exemption would not affect state, county, municipal, or independent school district taxes, and it stacks on top of other homestead exemptions. Because this changes local tax law, the state constitution requires it to pass by a two-thirds vote in the General Assembly and then be approved by Heard County school district voters in a November referendum. If approved, it starts January 1, 2027; if rejected or if no election is held, the whole Act automatically repeals a year after the election date.

• Creates a homestead exemption eliminating 100% of the assessed value of a homestead from Heard County school district property taxes for residents 70 or older.
• Requires a one-time application to the Heard County tax commissioner, after which the exemption renews automatically each year without reapplication.
• Limits the exemption to Heard County school district educational taxes only, leaving state, county, municipal, and independent school district taxes unaffected.
• Requires statewide constitutional compliance by mandating a two-thirds vote in both legislative chambers before the Act can take effect.
• Requires a countywide referendum in the Heard County school district in November, with the exemption starting January 1, 2027 only if voters approve it.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held.

Homeowners age 70 and older living in the Heard County school district, the Heard County tax commissioner's office, the Heard County election superintendent, and Heard County voters who will decide the referendum. Younger homeowners and residents of other tax jurisdictions are not directly affected.

If voters approve it, eligible seniors in the Heard County school district would pay no school property tax on their home starting in 2027, which could meaningfully lower their annual tax bills while shifting more of the school district's tax burden to other property owners.

• Section 1(a) defines key terms, including setting the qualifying age for 'senior citizen' at 70 and defining which taxes the exemption covers.
• Section 1(b) grants the exemption in the amount of the full assessed value of the homestead for qualifying seniors.
• Section 1(c) and (d) require a one-time application with the Heard County tax commissioner, with automatic annual renewal and a duty to report if the person becomes ineligible.
• Section 1(e) clarifies the exemption applies only to Heard County school district educational taxes and stacks with other existing exemptions.
• Section 1(f) sets the exemption's start date as taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a November referendum in the Heard County school district, with automatic repeal of the entire Act 365 days after the election if voters reject it or no election occurs.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 543
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-02-24Senate Passed/Adopted (Senate)
6. 2026-02-24Senate Committee Favorably Reported (Senate)
7. 2026-02-18Senate Read and Referred (Senate)
8. 2026-02-17House Passed/Adopted (House)

• David Huddleston (R, HD-072)Primary sponsor

1. PassedHouse voteFebruary 17, 2026

   163 yea, 1 nay (7 not voting, 4 absent)

   Local Calendar : House Vote #513

2. PassedSenate voteFebruary 24, 2026

   53 yea, 0 nay (1 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #571

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