--- title: HB 1203. Chatham County; school district ad valorem tax; homestead exemption; provisions collection: bills id: 2025-2026/hb1203 cite_as: HB 1203, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb1203 md_url: https://georgiacommons.org/bills/2025-2026/hb1203.md text_url: https://georgiacommons.org/bills/2025-2026/hb1203/text source_url: https://www.legis.ga.gov/legislation/72879 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb1202.md next: https://georgiacommons.org/bills/2025-2026/hb1204.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 887 omitted_url: https://georgiacommons.org/bills/2025-2026/hb1203.md?full=1 bill_number: HB 1203 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/HB1203/2025 upstream_id: 2110010 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Chatham County - school district taxes - Savannah --- # HB 1203. Chatham County; school district ad valorem tax; homestead exemption; provisions ## Text House Bill 1203 (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 a homestead exemption from Chatham County school district ad valorem taxes for educational purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value of such homestead, approved May 9, 2025 (Ga. L. 2025, p. 3649), so as to provide that any homeowner receiving the homestead exemption provided for in Ga. L 1999, p. 4215, as amended, shall automatically receive the exemption provided for in this Act; 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 a homestead exemption from Chatham County school district ad valorem taxes for educational purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value of such homestead, approved May 9, 2025 (Ga. L. 2025, p. 3649), is amended in Section 2 by revising subsection (c) as follows: "(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 Chatham County or his or her designee, giving such information relative to receiving such exemption as will enable the tax commissioner of Chatham County or his or her designee to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Chatham County or his or her designee shall provide application forms for this purpose; provided, however, that any person who, as of December 31, 2026, has applied for and is eligible to receive the adjusted base year homestead exemption from Chatham County and City of Savannah School District ad valorem taxes for education purposes granted by Ga. L. 1999, p. 4215, as amended, shall be automatically eligible for the exemption granted by this Act without applying therefor." SECTION 2. 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. A local bill for Chatham County would let homeowners who already qualify for an existing school tax homestead exemption automatically receive a newer 2025 school tax exemption without filing a separate application. ### Plain-language summary 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. ### What it does - 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## 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/72879 > The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1203.md?full=1