HB 28: Colquitt County; ad valorem tax for county purposes; provide homestead exemption

This bill sets up a new homestead exemption for homeowners in Colquitt County. It would exempt $10,000 of the assessed value of a person's homestead (a legally defined primary residence, under O.C.G.A. § 48-5-40) from county property taxes used for general county purposes, though property value above that amount would still be taxed. The exemption would not apply to state taxes, school taxes, or municipal taxes, and it would replace (not stack with) the standard homestead exemption in O.C.G.A. § 48-5-44, though it could combine with other county-specific exemptions. Homeowners would have to apply through the Colquitt County tax commissioner, but once approved, the exemption renews automatically each year. Because it changes property tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both legislative chambers, which it has. It also must be approved by Colquitt County voters in a referendum during the 2026 general primary before taking effect on January 1, 2027. If voters reject it or the election is not held properly, the bill repeals itself.

• Creates a $10,000 homestead exemption from Colquitt County ad valorem (property) taxes used for general county purposes, starting with tax years on or after January 1, 2027.
• Requires homeowners to apply through the Colquitt County tax commissioner and provides that the exemption renews automatically each year without refiling.
• Excludes the exemption from applying to state, school, or municipal property taxes, and makes it replace, rather than add to, the standard state homestead exemption.
• Requires a countywide referendum during the 2026 general primary; the exemption only takes effect if a majority of voters approve it.
• Automatically repeals the entire Act 365 days after the referendum if voters reject it or if the election is not properly held.

Homeowners in Colquitt County who qualify for a homestead exemption, the Colquitt County tax commissioner's office, which must process applications, and the county election superintendent, who must organize and certify the 2026 referendum.

If approved by voters, qualifying Colquitt County homeowners would see $10,000 of their home's assessed value shielded from county property taxes starting in 2027, lowering their county tax bills, while property value above that amount remains taxable and other taxing entities are unaffected.

• Section 1 defines the exemption, sets the $10,000 amount, limits homestead property to five contiguous acres, and requires application through the county tax commissioner.
• Section 1(e) clarifies the exemption applies only to county purpose taxes, not state, school, or municipal taxes, and replaces rather than adds to the O.C.G.A. § 48-5-44 exemption.
• Section 1(f) sets the exemption's start date as tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers under the Georgia Constitution's tax provisions.
• Section 3 requires a countywide referendum during the 2026 general primary, specifies the ballot language, and sets an automatic repeal 365 days after the election if voters reject the measure or the election is not conducted properly.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 3.

1. 2025-05-13Effective Date
2. 2025-05-13Act 195
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-02-12Senate Passed/Adopted (Senate)
6. 2025-02-12Senate Committee Favorably Reported (Senate)
7. 2025-02-06Senate Read and Referred (Senate)
8. 2025-02-05House Passed/Adopted (House)

• Chas Cannon (R, HD-172)Primary sponsor

1. PassedHouse voteFebruary 5, 2025

   160 yea, 1 nay (14 not voting, 5 excused)

   Local Calendar: House Vote #15

2. PassedSenate voteFebruary 12, 2025

   52 yea, 1 nay (1 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #45

• property taxes
• homestead exemption
• Colquitt County
• local referendum