Georgia General Assembly · Full text

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

Enrolled version, the latest LegiScan holds · Last action May 11, 2026 · Passed

The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.

Copy for LLM, View as markdown, and Send to AI use the Markdown version: this text, then the summaries under a heading that names them as ours. View raw is the text alone.

Back to the summary

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) 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.