HB 1203: Chatham County; school district ad valorem tax; homestead exemption; provisions

In 2025, Georgia lawmakers created a homestead exemption for Chatham County school district property taxes that caps taxable value increases by exempting the difference between a home's current assessed value and its base year assessed value. Under that 2025 law, homeowners generally had to apply through the Chatham County tax commissioner to receive the exemption. This bill amends that 2025 law so that anyone who, as of December 31, 2026, has already applied for and qualifies for a separate, older exemption (from a 1999 law covering Chatham County and City of Savannah School District taxes) will automatically get the newer exemption too, without submitting another application. The tax commissioner still must provide application forms for everyone else who needs to apply.

• Amends the 2025 Chatham County school tax homestead exemption law to add an automatic eligibility rule.
• Allows homeowners already approved for the 1999 Chatham County and Savannah school tax exemption to skip a separate application for the 2025 exemption.
• Sets December 31, 2026 as the qualifying date for automatic eligibility under the new rule.
• Keeps the existing application process in place for homeowners who are not already covered by the 1999 exemption.
• Repeals any conflicting laws.

Homeowners in Chatham County who pay school district property taxes, especially those already receiving the older 1999 homestead exemption for Chatham County and City of Savannah schools, and the Chatham County tax commissioner's office, which processes exemption applications.

Homeowners who already qualify for the older exemption would not need to file extra paperwork to also get the 2025 exemption, reducing administrative steps and the risk of missing out on tax savings due to a missed application deadline.

• Section 1 revises subsection (c) of Section 2 of the 2025 Act to add an automatic eligibility provision for certain existing exemption holders.
• The automatic eligibility applies to anyone who, as of December 31, 2026, has applied for and is eligible for the adjusted base year exemption granted by Ga. L. 1999, p. 4215, as amended.
• The tax commissioner of Chatham County or a designee must still provide application forms for homeowners who need to apply.
• Section 2 repeals any laws in conflict with this Act.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 549
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
• school district taxes
• Savannah