HB 1200: Chatham County; City of Savannah; school district ad valorem tax; homestead exemption; provisions

Chatham County and the City of Savannah School District already offer a base year assessed value homestead exemption, which limits how much a homeowner's property assessment for school taxes can rise each year after a set base year. This bill changes the formula for calculating that 'adjusted base year assessed value.' Currently it rises with the Consumer Price Index. Under this bill, the adjusted base year assessed value would stop increasing after tax year 2025, meaning it could not exceed the tax year 2025 level in any year after 2026. Because the change affects a local homestead exemption, Georgia's constitution requires it to pass by a two-thirds vote in both the House and Senate, which the bill notes it received. It also requires a local referendum: Chatham County's election superintendent must hold a vote during the 2026 general primary. If voters approve, the change takes effect July 1, 2026. If they reject it or the election isn't held as required, the whole Act is automatically repealed 365 days after the election date.

• Freezes the adjusted base year assessed value used for the school district homestead exemption at its tax year 2025 level, blocking further increases in tax year 2027 and beyond.
• Requires a countywide referendum in Chatham County during the 2026 general primary for voters to approve or reject the change.
• Sets July 1, 2026 as the effective date for the tax change only if voters approve it in the referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the required election is not held.
• Allows any elector of the school district to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners with the base year assessed value homestead exemption in the Chatham County and City of Savannah School District, Chatham County's election superintendent who must run the referendum, and local voters in that school district who will decide the measure's fate.

If approved by voters, eligible homeowners in the district would see their school tax assessments stop rising under this exemption after 2025 levels, potentially lowering future school tax bills compared to current law, which still allows annual increases tied to inflation.

• Section 1 rewrites the definition of 'adjusted base year assessed value' so it cannot exceed the tax year 2025 level for any tax year after 2026.
• Section 2 states the Act needs a two-thirds majority vote in both legislative chambers to comply with the Georgia Constitution's local tax exemption rules.
• Section 3 requires Chatham County's election superintendent to hold a referendum during the 2026 general primary, with the exact ballot wording specified.
• Section 3 also provides that if voters reject the measure or the election isn't properly held, the entire Act is automatically repealed 365 days after the election date.
• Section 3 allows electors to seek a writ of mandamus in court to force the election superintendent to conduct the required election.
• Section 4 sets the general effective date as upon the Governor's approval, except for Section 1, which depends on the referendum outcome.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 548
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. 2026-02-17Senate Read and Referred (Senate)
8. 2026-02-12House Passed/Adopted (House)

• Ron Stephens (R, HD-164)Primary sponsor
• Jesse Petrea (R, HD-166)
• Bill Hitchens (R, HD-161)
• Carl Gilliard (D, HD-162)
• Anne Westbrook (D, HD-163)

1. PassedHouse voteFebruary 12, 2026

   156 yea, 0 nay (11 not voting, 8 absent)

   Local Calendar : House Vote #506

2. PassedSenate voteFebruary 24, 2026

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

   Local Consent Calendar: Senate Vote #571

• property taxes
• homestead exemption
• Chatham County
• Savannah schools
• local referendum