--- title: HB 260. Ad valorem tax; increase amount of a state-wide homestead exemption from certain ad valorem taxes collection: bills id: 2025-2026/hb260 cite_as: HB 260, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb260 md_url: https://georgiacommons.org/bills/2025-2026/hb260.md text_url: https://georgiacommons.org/bills/2025-2026/hb260/text source_url: https://www.legis.ga.gov/legislation/69873 date: 2025-04-04 status: introduced 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb259.md next: https://georgiacommons.org/bills/2025-2026/hb261.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 235 omitted_url: https://georgiacommons.org/bills/2025-2026/hb260.md?full=1 bill_number: HB 260 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-02-04 last_action: House Withdrawn, Recommitted sponsors: - Matt Reeves - Shaw Blackmon - Beth Camp - Sandy Donatucci - Deborah Silcox - Clint Crowe text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB260/2025 upstream_id: 1955726 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - ballot referendum - Georgia constitution --- # HB 260. Ad valorem tax; increase amount of a state-wide homestead exemption from certain ad valorem taxes ## Text 25 LC 50 1052 House Bill 260 By: Representatives Reeves of the 99th, Blackmon of the 146th, Camp of the 135th, Donatucci of the 105th, Silcox of the 53rd, and others A BILL TO BE ENTITLED AN ACT To amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Of ficial Code of Georgia1 Annotated, relating to property tax exemptions, so as to increase the amount of a state-wide2 homestead exemption from certain a d valorem taxes; to provide f or related matters; to3 provide for compliance with constitutional requirements; to pro vide for a referendum,4 effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Co de of Georgia Annotated,8 relating to property tax exemptions, is amended by revising Code Section 48-5-44, relating9 to exemption of homestead occupied by owner and effect of parti cipation in rural housing10 program on homestead exemption, and limits, as follows:11 "48-5-44.12 The homestead of each resident of this state actually occupied by the owner as a residence13 and homestead shall be exempted from all ad valorem taxation for state, county, and school14 purposes, except taxes levied by municipalities for school purp oses and except to pay15 interest on and to retire bonded indebtedness, for as long as the residence and homestead16 H. B. 260 - 1 - 25 LC 50 1052 is actually occupied by the owner primarily as a residence and homestead. The exemption17 shall not exceed $2,000.00 $5,000.00 of the value of the homestead. Should the owner of18 a dwelling house on a farm who is already entitled to a homestead exemption participate19 in the program of rural housing and obtain a new house under co ntract with the local20 housing authority, he or she shall be entitled to receive the same homestead exemption as21 allowed before making the contract. Except as otherwise specifically provided by law, the22 value of all homestead property in excess of $2,000.00 $5,000.00 shall remain subject to23 taxation. The exemption shall be returned and claimed in the ma nner prescribed by law.24 This exemption shall not apply to taxes levied by municipalities."25 SECTION 2.26 In accordance with the requirements of Article VII, Section II of the Constitution of the State27 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority28 vote in both the Senate and the House of Representatives.29 SECTION 3.30 The Secretary of State shall call and conduct an election as provided in this section for the31 purpose of submitting this Act to the electors of the entire state for approval or rejection. The32 Secretary of State shall conduct such election no later than the Tuesday next following the33 first Monday in November, 2026, and shall issue the call and co nduct such election as34 provided by general law. The Secretary of State shall cause th e date and purpose of the35 election to be published once a week for two weeks immediately preceding the date thereof36 in the official organ of each county in the state. The ballot shall have written or printed37 thereon the words:38 H. B. 260 - 2 - 25 LC 50 1052 "( ) YES39 ( ) NO40 41 42 43 Shall the Act be approved which increases from $2,000.00 of the value of the homestead to $5,000.00 of the value of the homestead a stat e-wide homestead exemption from property taxes for state, county, and school purposes, other than for municipal school purposes or to pay interest on and retire bonded indebtedness?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring44 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on45 such question are for approval of the Act, Section 1 of this Act shall become of full force and46 effect on January 1, 2027. If the Act is not so approved or if the election is not conducted47 as provided in this section, Section 1 of this Act shall not become effective and this Act shall48 be automatically repealed on the first day of January immediate ly following such election49 date. It shall be the duty of each county election superintendent to certify the results thereof50 to the Secretary of State.51 SECTION 4.52 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon53 its approval by the Governor or upon its becoming law without such approval.54 SECTION 5.55 All laws and parts of laws in conflict with this Act are repealed.56 H. B. 260 - 3 - ## 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 260 would raise Georgia's state-wide homestead property tax exemption from $2,000 to $5,000 of a home's value, pending voter approval in a November 2026 referendum. ### Plain-language summary Under current Georgia law (O.C.G.A. § 48-5-44), homeowners get a state-wide exemption that shields $2,000 of their home's value from property taxes collected for state, county, and school purposes. This bill would raise that exemption amount to $5,000. The exemption still would not apply to municipal taxes for school purposes or to taxes used to pay interest on or retire bonded debt. Because this changes a constitutional tax exemption, the bill needs a two-thirds vote in both the House and Senate, and it must then go before Georgia voters in a statewide referendum no later than the Tuesday after the first Monday in November 2026. If voters approve it, the higher exemption takes effect January 1, 2027. If voters reject it or the election is not held as described, the change never takes effect and the bill automatically repeals itself the following January 1. ### What it does - Raises the state-wide homestead property tax exemption in O.C.G.A. § 48-5-44 from $2,000 to $5,000 of a home's assessed value. - Keeps the existing rule that the exemption does not apply to municipal school taxes or to taxes for paying interest on or retiring bonded debt. - Requires a two-thirds majority vote in both legislative chambers before the change can become law, per the Georgia Constitution. - Requires the Secretary of State to place the exemption increase before voters in a statewide referendum by November 2026. - Automatically repeals the exemption increase if voters reject it or if the referendum is not conducted as specified. - Sets January 1, 2027 as the effective date for the higher exemption if voters approve it. ### Who it affects Georgia homeowners who claim the homestead exemption on their primary residence would see a larger portion of their home's value shielded from state, county, and school property taxes. County tax assessors, school districts, and the Secretary of State's office, which must run the referendum, are also affected. ### Why it matters If approved by voters, homeowners statewide would owe property taxes on $3,000 less of their home's assessed value for state, county, and school purposes, modestly lowering tax bills, while local governments and school systems that rely on that revenue would collect less unless they adjust rates elsewhere. ### Key provisions - Section 1 rewrites O.C.G.A. § 48-5-44 to raise the homestead exemption ceiling from $2,000 to $5,000 of home value, keeping the carve-outs for municipal school taxes and bonded debt interest and retirement. - Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate to satisfy the Georgia Constitution's amendment rules. - Section 3 directs the Secretary of State to hold a statewide referendum by the Tuesday after the first Monday in November 2026, with the exact ballot language specified, and publish notice in each county's official organ for two weeks before the vote. - Section 3 also sets the exemption increase to take effect January 1, 2027 if approved, or to automatically repeal the following January 1 if rejected or if the referendum is not properly held. - Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature. - Section 5 repeals any conflicting state laws. ## Status - Status: Introduced (2025-02-04) - Last action: House Withdrawn, Recommitted (2025-04-04) - Sponsors: Matt Reeves, Shaw Blackmon, Beth Camp, Sandy Donatucci, Deborah Silcox, Clint Crowe - Official page: https://www.legis.ga.gov/legislation/69873 > The history, votes, and amendments (235 characters) are at https://georgiacommons.org/bills/2025-2026/hb260.md?full=1