---
title: HB 1598. Laurens County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb1598
cite_as: HB 1598, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1598
md_url: https://georgiacommons.org/bills/2025-2026/hb1598.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1598/text
source_url: https://www.legis.ga.gov/legislation/74376
date: 2026-05-12
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: 898
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1598.md?full=1
bill_number: HB 1598
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-05-12
sponsors:
  - James Hatchett
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1598/2025
upstream_id: 2137387
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Laurens County
  - senior citizens
  - school funding
---

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

## Text

House Bill 1598 (AS PASSED HOUSE AND SENATE)
By: Representative Hatchett of the 155th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Laurens County school district ad valorem taxes
for educational purposes in the amount of the full assessed value of the homestead for
residents of that school district who are 80 years of age or older; to provide for definitions;
to specify the terms and conditions of the exemption and the procedures relating thereto; to
provide for applicability; 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.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Laurens County school district,
including, but not limited to, any ad valorem taxes to pay interest on and to retire county
school district bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended, with the additional qualification that it shall include not more
than five contiguous acres of homestead property.
(3) "Senior citizen" means a person who is 80 years of age or older on or before
January 1 of the year in which application for the exemption under subsection (b) of this
section is made.
(b) Each resident of the Laurens County school district who is a senior citizen is granted an
exemption on such person's homestead from Laurens County school district ad valorem taxes
for educational purposes in the amount of the full assessed value of such homestead. The
value of that property in excess of such exempted amount shall remain subject to taxation.
(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 Laurens County, giving such person's age and such additional information relative to
receiving such exemption as will enable the tax commissioner of Laurens County to make
a determination regarding the initial and continuing eligibility of such person for such
exemption. The tax commissioner of Laurens County shall provide application forms for this
purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies the residence as a homestead. After such person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any such person granted the homestead exemption under subsection (b)
of this section to notify the tax commissioner of Laurens County in the event that such person
for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem
taxes for municipal purposes, or independent school district ad valorem taxes for educational
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu
of and not in addition to any other homestead exemption applicable to Laurens County
school district ad valorem taxes for educational purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
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 Laurens County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the Laurens County
school district for approval or rejection. The election superintendent shall conduct that
election on the Tuesday following the first Monday in November, 2026 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 Laurens County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Laurens County school district ad valorem taxes for educational purposes
( ) NO in the amount of the full assessed value of the homestead for residents of
that school district who are 80 years of age or older?"
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 January 1, 2027. 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 Laurens 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 Laurens County 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.

A local bill for Laurens County would give homeowners age 80 or older a full exemption from school district property taxes on their homestead, pending voter approval in November 2026.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: James Hatchett
- Official page: https://www.legis.ga.gov/legislation/74376

> The history, votes, and amendments (898 characters) are at https://georgiacommons.org/bills/2025-2026/hb1598.md?full=1