---
title: HB 1200. Chatham County; City of Savannah; school district ad valorem tax; homestead exemption; provisions
collection: bills
id: 2025-2026/hb1200
cite_as: HB 1200, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1200
md_url: https://georgiacommons.org/bills/2025-2026/hb1200.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1200/text
source_url: https://www.legis.ga.gov/legislation/72876
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: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1200.md?full=1
bill_number: HB 1200
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:
  - Ron Stephens
  - Jesse Petrea
  - Bill Hitchens
  - Carl Gilliard
  - Anne Westbrook
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1200/2025
upstream_id: 2109956
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Chatham County
  - Savannah schools
  - local referendum
---

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

## Text

House Bill 1200 (AS PASSED HOUSE AND SENATE)
By: Representatives Stephens of the 164th, Petrea of the 166th, Hitchens of the 161st, Gilliard
of the 162nd, and Westbrook of the 163rd
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing for a base year assessed value homestead exemption from
Chatham County and City of Savannah School District ad valorem taxes for educational
purposes, approved April 12, 1999 (Ga. L. 1999, p. 4215), as amended, so as to prevent any
increases in the adjusted base year assessed value of properties above the value set in tax
year 2025; 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.
An Act providing for a base year assessed value homestead exemption from Chatham County
and City of Savannah School District ad valorem taxes for educational purposes, approved
April 12, 1999 (Ga. L. 1999, p. 4215), as amended, is amended in Section 1 by revising
paragraph (2) of subsection (a) as follows:
"(2) 'Adjusted base year assessed value' means an amount equal to the assessed value of
such homestead for the base year, increased annually by the percentage of any increase
in the Consumer Price Index for all Urban Consumers published by the Bureau of Labor
Statistics of the United States Department of Labor from the base year to tax year 2025.
However, in the event that the assessed value for the current year is less than or equal to
the assessed value for the base year, then the adjusted base year assessed value shall equal
the current year assessed value. In no event shall the adjusted base year assessed value
for a tax year after tax year 2026 exceed the adjusted base year assessed value for such
homestead for tax year 2025."
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 Chatham County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors of the Chatham
County and City of Savannah School District for approval or rejection. The election
superintendent shall conduct that election on the date of the 2026 general primary 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 Chatham
County. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act amending the adjusted base year assessed value homestead
exemption from Chatham County and City of Savannah School District ad
( ) NO valorem taxes for educational purposes be approved so as to prevent any
future increases in the adjusted base year assessed value of a homestead
above the assessed value of such homestead in tax year 2025?"
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 July 1, 2026. 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 Chatham 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 Chatham County and City of Savannah 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 1200 would cap the homestead exemption's adjusted base year value for Chatham County and City of Savannah School District property taxes at the tax year 2025 level, pending voter approval.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Ron Stephens, Jesse Petrea, Bill Hitchens, Carl Gilliard, Anne Westbrook
- Official page: https://www.legis.ga.gov/legislation/72876

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1200.md?full=1