---
title: HB 252. Newnan, City of; ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb252
cite_as: HB 252, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb252
md_url: https://georgiacommons.org/bills/2025-2026/hb252.md
text_url: https://georgiacommons.org/bills/2025-2026/hb252/text
source_url: https://www.legis.ga.gov/legislation/69865
date: 2025-05-09
status: passed
corpus_version: bills-2026-08-28
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: 1016
omitted_url: https://georgiacommons.org/bills/2025-2026/hb252.md?full=1
bill_number: HB 252
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-09
last_action: Effective Date 2025-05-09
sponsors:
  - Lynn Smith
  - Josh Bonner
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB252/2025
upstream_id: 1955607
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Newnan
  - local referendum
  - Coweta County
---

# HB 252. Newnan, City of; ad valorem tax; provide homestead exemption

## Text

25 LC 44 3027S/AP
House Bill 252 (AS PASSED HOUSE AND SENATE)
By: Representatives Smith of the 70th and Bonner of the 73rd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Newnan ad valorem taxes for municipal1
purposes in an amount equal to the amount by which the current year assessed value of a2
homestead exceeds the base year assessed value of such homestea d; to provide for3
definitions; to specify the terms and conditions of the exemption and the procedures relating4
thereto; to provide for applicability; to provide for complianc e with c onstitutional5
requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory6
execution of election, and judicial remedies regarding failure to comply; to provide for7
related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal12
purposes levied by, for, or on behalf of the City of Newnan, except for any ad valorem13
taxes to pay interest on and to retire municipal bonded indebtedness.14
H. B. 252
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25 LC 44 3027S/AP
(2) "Base year" means the taxable year immediately preceding the taxable year in which15
the exemption under subsection (b) of this section is first gra nted to the most recent16
owner of such homestead.17
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of18
the O.C.G.A., as amended, with the additional qualification that it shall include not more19
than five contiguous acres of homestead property.20
(b) Each resident of the City of Newnan is granted an exemption on such person's homestead21
from City of Newnan ad valorem taxes for municipal purposes in an amount equal to the22
amount by which the current year assessed value of such homestead exceeds the base year23
assessed value of such homestead. This exemption shall not app ly to taxes assessed on24
improvements to such homestead or additional land that is added to such homestead after25
January 1 of the base year. If any real property is removed from such homestead, the base26
year assessed value shall be adjusted to reflect such removal, and the exemption shall be27
recalculated accordingly. The value of that property in excess of such exempted amount28
shall remain subject to taxation.29
(c) A person shall not receive the homestead exemption granted by subsection (b) of this30
section unless such person or person's agent files an application with the governing authority31
of the City of Newnan, or the designee thereof, providing such information relative to32
receiving such exemption as will enable the governing authority of the City of Newnan, or33
the designee thereof, to make a determination regarding the initial and continuing eligibility34
of such person for such exemption. The governing authority of the City of Newnan, or the35
designee thereof, shall provide application forms for this purpose.36
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of37
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year38
so long as the person granted the homestead exemption under subsection (b) of this section39
occupies the residence as a homestead. After such person has filed the proper application as40
provided in subsection (c) of this section, it shall not be nec essary to make application41
H. B. 252
- 2 -
25 LC 44 3027S/AP
thereafter for any year, and such exemption shall continue to be allowed to such person. It42
shall be the duty of any such person granted the homestead exemption under subsection (b)43
of this section to notify the governing authority of the City o f Newnan, or the designee44
thereof, in the event that such person for any reason becomes ineligible for such exemption.45
(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect46
any state ad valorem taxes, county ad valorem taxes for county purposes, or county or47
independent school district ad valorem taxes for educational purposes.48
(2) Except as otherwise provided in paragraph (3) of this subs ection, the homestead49
exemption granted by subsection (b) of this Code section shall be in addition to and not50
in lieu of any other homestead exemption applicable to ad valorem taxes.51
(3) The homestead exemption granted by subsection (b) of this section shall not be52
applied in addition to any other base year value homestead exemption provided by law53
with respect to the given taxing jurisdiction to which the such law applies. In any such54
event, the tax receiver or tax commissioner of the taxpayer's respective local government55
or governments charged with the duty of receiving returns of pr operty taxation shall56
apply only the base year value homestead exemption that is larger or more beneficial for57
the taxpayer with respect to the particular taxing jurisdiction s to which more than one58
base year value homestead exemption applies.59
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years60
beginning on or after January 1, 2026.61
SECTION 2.62
In accordance with the requirements of Article VII, Section II of the Constitution of the State63
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority64
vote in both the Senate and the House of Representatives.65
H. B. 252
- 3 -
25 LC 44 3027S/AP
SECTION 3.66
The municipal election superintendent of the City of Newnan sha ll call and conduct an67
election as provided in this section for the purpose of submitting this Act to the electors of68
the City of Newnan for approval or rejection. The municipal election superintendent shall69
conduct that election on the Tuesday after the first Monday in November of 2025 and shall70
issue the call and conduct that election as provided by general law. The municipal election71
superintendent shall cause the date and purpose of the election to be published once a week72
for two weeks immediately preceding the date thereof in the off icial organ of Coweta73
County. The ballot shall have written or printed thereon the words:74
"( ) YES75
76
( ) NO77
78
Shall the Act be approved which provides a homestead exemption from City
of Newnan ad valorem taxes for municipal purposes in an amount equal to
the amount by which the current year assessed value of a homest ead
exceeds the base year assessed value of such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring79
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on80
such question are for approval of the Act, Section 1 of this Act shall become of full force and81
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted82
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall83
be automatically repealed on the 365th calendar day following the election date provided for84
in this section. The expense of such election shall be borne by the City of Newnan. It shall85
be the municipal election superintendent's duty to certify the result thereof to the Secretary86
of State. The provisions of this section shall be mandatory up on the municipal election87
superintendent and are not intended as directory. If the munic ipal election superintendent88
fails or refuses to comply with this section, any elector of the City of Newnan may apply for89
a writ of mandamus to compel the municipal election superintendent to perform his or her90
duties under this section. If the court finds that the municipal election superintendent has not91
complied with this section, the court shall fashion appropriate relief requiring the municipal92
H. B. 252
- 4 -
25 LC 44 3027S/AP
election superintendent to call and conduct such election on the date required by this section93
or on the next date authorized for special elections provided f or in Code Section 21-2-54094
of the O.C.G.A.95
SECTION 4.96
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon97
its approval by the Governor or upon its becoming law without such approval.98
SECTION 5.99
All laws and parts of laws in conflict with this Act are repealed.100
H. B. 252
- 5 -

## 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.

House Bill 252 would let City of Newnan homeowners freeze the taxable value of their homestead for city tax purposes, so future tax bills would not rise with reassessments, pending voter approval in a November 2025 referendum.

### Plain-language summary

This bill creates a new homestead exemption for City of Newnan property owners that shields them from city ad valorem (property) tax increases tied to rising home values. Under the bill, a homeowner's home is exempted from taxation on the amount by which its current assessed value exceeds its value in the 'base year,' the year before the exemption was first granted to that owner. The exemption covers up to five contiguous acres and does not apply to new improvements or added land, or to state, county, or school taxes.
Homeowners must apply once with the city to receive the exemption, and it renews automatically as long as they keep living there. If a homeowner already qualifies for a different base-year exemption, only the more beneficial one applies. Because the bill affects local taxation, it needs a two-thirds vote in the General Assembly and approval by Newnan voters in a November 4, 2025 referendum. If approved, it takes effect January 1, 2026; if rejected, the whole Act is automatically repealed a year after the election.

### What it does

- Creates a new homestead exemption that freezes the taxable value of a Newnan homeowner's residence at its 'base year' assessed value for city tax purposes.
- Limits the exemption to homesteads of five contiguous acres or less and excludes new improvements or added land from the frozen value.
- Requires homeowners to file a one-time application with the City of Newnan to claim the exemption, after which it renews automatically each year.
- Requires that if a homeowner already qualifies for another base-year exemption, only the larger or more beneficial one is applied, not both.
- Requires the exemption to be approved by two-thirds of the General Assembly and by Newnan voters in a November 2025 referendum before it can take effect.
- Automatically repeals the entire Act 365 days after the referendum if voters reject it or the election is not held.

### Who it affects

Homeowners who claim a homestead in the City of Newnan, the city's tax officials who administer applications and calculate exemptions, and Coweta County's election officials who must organize and certify the November 2025 referendum.

### Why it matters

If approved, Newnan homeowners would see their city property tax bills stay tied to an older, lower home value even as their homes appreciate, potentially saving money as property values rise, while new construction or added land would still be taxed at current value.

### Key provisions

- Section 1 defines 'base year' as the year before a homeowner first receives the exemption and limits the homestead to five contiguous acres, referencing the standard homestead definition in O.C.G.A. § 48-5-40.
- Section 1(b) sets the exemption amount as the difference between the current year's assessed value and the base year's assessed value, excluding new improvements or added land.
- Section 1(c) and (d) require a one-time application, with automatic annual renewal, and require homeowners to report if they become ineligible.
- Section 1(e) clarifies the exemption applies only to city taxes, not state, county, or school taxes, and that only the more beneficial exemption applies if multiple base-year exemptions could apply.
- Section 1(f) makes the exemption effective for taxable years starting January 1, 2026.
- Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
- Section 3 schedules a Newnan referendum for November 4, 2025, and provides that the Act is automatically repealed 365 days after the election if voters reject it or no election occurs.
- Section 4 sets the Act's general effective date as the date the Governor signs it or it otherwise becomes law, except for the referendum provisions.

## Status

- Status: Passed (2025-05-09)
- Last action: Effective Date 2025-05-09 (2025-05-09)
- Sponsors: Lynn Smith, Josh Bonner
- Official page: https://www.legis.ga.gov/legislation/69865

> The history, votes, and amendments (1,016 characters) are at https://georgiacommons.org/bills/2025-2026/hb252.md?full=1