---
title: HB 1168. Heard County; ad valorem tax for educational purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1168
cite_as: HB 1168, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1168
md_url: https://georgiacommons.org/bills/2025-2026/hb1168.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1168/text
source_url: https://www.legis.ga.gov/legislation/72778
date: 2026-05-11
status: passed
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: 886
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1168.md?full=1
bill_number: HB 1168
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - David Huddleston
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1168/2025
upstream_id: 2106826
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Heard County
  - school funding
  - senior citizens
---

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

## Text

House Bill 1168 (AS PASSED HOUSE AND SENATE)
By: Representative Huddleston of the 72nd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Heard County school district ad valorem taxes for
educational purposes in the amount of the total assessed value of the homestead for residents
of that school district who are 70 years of age or older; to provide for definitions; to specify
the terms and conditions of the exemption and the procedures relating thereto; to provide for
applicability; to provide for compliance with constitutional requirements; to provide for a
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial
remedies regarding failure to comply; to provide for related matters; to repeal conflicting
laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Heard County school district,
including, but not limited to, any ad valorem taxes to pay interest on and to retire county
school district bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(3) "Senior citizen" means a person who is 70 years of age or older on or before January 1
of the year in which application for the exemption under subsection (b) of this section is
made.
(b) Each resident of the Heard County school district who is a senior citizen is granted an
exemption on such person's homestead from Heard County school district ad valorem taxes
for educational purposes in the amount of the total assessed value of such homestead.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the tax commissioner
of Heard County, giving such person's age and such additional information relative to
receiving such exemption as will enable the tax commissioner of Heard County to make a
determination regarding the initial and continuing eligibility of such person for such
exemption. The tax commissioner of Heard County shall provide application forms for this
purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies the residence as a homestead. After such person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any such person granted the homestead exemption under subsection (b)
of this section to notify the tax commissioner of Heard County in the event that such person
for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem
taxes for municipal purposes, or independent school district ad valorem taxes for educational
purposes. The homestead exemption granted by subsection (b) of this section shall be in
addition to and not in lieu of any other homestead exemption applicable to Heard County
school district ad valorem taxes for educational purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The election superintendent of Heard County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the Heard County
school district for approval or rejection. The election superintendent shall conduct that
election on the Tuesday after the first Monday in November and shall issue the call and
conduct that election as provided by general law. The election superintendent shall cause the
date and purpose of the election to be published once a week for two weeks immediately
preceding the date thereof in the official organ of Heard County. The ballot shall have
written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Heard County school district ad valorem taxes for educational purposes in
( ) NO the amount of the total assessed value of the homestead for residents of that
school district who are 70 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all 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, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 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 Heard County. It shall be the
election superintendent's duty to certify the result thereof to the Secretary of State. The
provisions of this section shall be mandatory upon the election superintendent and are not
intended as directory. If the election superintendent fails or refuses to comply with this
section, any elector of the Heard County school district may apply for a writ of mandamus
to compel the election superintendent to perform his or her duties under this section. If the
court finds that the election superintendent has not complied with this section, the court shall
fashion appropriate relief requiring the election superintendent 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 of the O.C.G.A.
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.

House Bill 1168 would let Heard County school district voters decide whether homeowners age 70 and older get a full exemption from school property taxes on their homestead, starting in 2027 if approved.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: David Huddleston
- Official page: https://www.legis.ga.gov/legislation/72778

> The history, votes, and amendments (886 characters) are at https://georgiacommons.org/bills/2025-2026/hb1168.md?full=1