HB 1598: Laurens County; school district ad valorem tax; provide homestead exemption

This bill applies only to the Laurens County school district and changes how school property taxes work for its oldest homeowners. Currently, senior residents pay school district property taxes like everyone else, subject to whatever other exemptions may apply. Under this bill, a resident who is 80 years of age or older would receive an exemption covering the full assessed value of their homestead (their home and up to five acres of surrounding land) from Laurens County school district property taxes, including taxes used to pay off school bonds. To get the exemption, a homeowner must apply with the Laurens County tax commissioner and prove their age; once approved, the exemption renews automatically each year. It would not apply to state, county, municipal, or independent school district taxes. Because it is a local constitutional homestead exemption, the bill requires a two-thirds vote in the General Assembly and must also be approved by Laurens County school district voters in a November 2026 referendum before taking effect January 1, 2027. If voters reject it, the bill repeals itself.

• Creates a new homestead exemption for Laurens County school district property taxes covering the full assessed value of the home for residents 80 or older.
• Limits the exemption to homesteads of five acres or less and requires an application with proof of age filed with the Laurens County tax commissioner.
• Makes the exemption automatically renew each year without a new application, as long as the person still lives there and remains eligible.
• Requires a local referendum in the Laurens County school district in November 2026 before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the election is not held as required.
• Sets the exemption to apply starting with the 2027 tax year if approved by voters.

Homeowners age 80 and older living within the Laurens County school district, the Laurens County tax commissioner who processes applications, the county election superintendent who must run the referendum, and Laurens County, which pays the election costs.

If approved by voters, eligible senior homeowners in Laurens County would owe no school district property tax on their home starting in 2027, reducing their tax bills but also reducing revenue available to the local school district from that group of taxpayers.

• Section 1 defines key terms and grants the exemption, covering the full assessed value of the homestead for residents 80 or older, effective for tax years starting January 1, 2027.
• Section 1(c) and (d) require an initial application with the Laurens County tax commissioner, with automatic renewal in future years unless the person becomes ineligible.
• Section 1(e) clarifies the exemption applies only to Laurens County school district taxes, not state, county, municipal, or independent school district taxes, and replaces rather than adds to other similar exemptions.
• Section 2 requires a two-thirds majority vote in both chambers of the General Assembly for the Act to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with specific ballot language, and provides for automatic repeal if voters reject it.
• Section 4 sets the general effective date as approval by the Governor, except for the referendum-dependent Section 1.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 692
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted (House)

• James Hatchett (R, HD-155)Primary sponsor

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• property taxes
• homestead exemption
• Laurens County
• senior citizens
• school funding