HB 29: Colquitt County; school district ad valorem tax; provide homestead exemption

This local bill applies only to the Colquitt County school district. It would let homeowners who live in the district exempt $10,000 of their home's assessed value from the school district's property taxes that fund education, though it would not reduce state, county, municipal, or independent school district taxes. The exemption applies to a homestead of up to five contiguous acres and replaces (rather than adds to) an existing statewide homestead exemption under O.C.G.A. § 48-5-44, while stacking with any other exemptions that already apply to this school district's taxes. Homeowners would need to apply once through the Colquitt County tax commissioner, and the exemption would then renew automatically each year unless they become ineligible. Because this changes property tax exemptions under the Georgia Constitution, the bill needed a two-thirds vote in both legislative chambers and must still be approved by Colquitt County voters in a referendum during the 2026 general primary. If approved, it takes effect January 1, 2027; if rejected or the election is not held, the whole Act is automatically repealed a year after the election date.

• Creates a $10,000 homestead exemption from Colquitt County school district property taxes used for educational purposes, for homeowners living in that district.
• Requires homeowners to file a one-time application with the Colquitt County tax commissioner, after which the exemption renews automatically each year.
• Makes the exemption apply in place of the standard statewide homestead exemption (O.C.G.A. § 48-5-44) but allows it to stack with other exemptions already covering this school district's taxes.
• Requires a countywide referendum during the 2026 general primary before the exemption can take effect, since it needed a two-thirds legislative vote to pass.
• Automatically repeals the entire Act 365 days after the referendum if voters reject it or the election is not properly held.
• Sets the exemption to begin applying to taxable years starting January 1, 2027, if voters approve it.

Homeowners who live in the Colquitt County school district and qualify for a homestead exemption, the Colquitt County tax commissioner's office, which processes applications, and the county election superintendent, who must call and run the required referendum in 2026.

If voters approve it, qualifying homeowners in the Colquitt County school district would see a lower school property tax bill starting in 2027, since $10,000 of their home's assessed value would no longer be taxed for education. If voters reject it, nothing changes and the law disappears automatically.

• Section 1 defines the exemption, sets it at $10,000 of assessed home value, limits homesteads to five contiguous acres, and excludes bonded indebtedness taxes from the exemption.
• Section 1(c) and (d) require a one-time application with the Colquitt County tax commissioner, with automatic annual renewal unless the homeowner becomes ineligible.
• Section 1(e) clarifies the exemption applies only to school district educational taxes, not state, county, municipal, or independent school district taxes, and replaces the standard O.C.G.A. § 48-5-44 exemption.
• Section 2 requires a two-thirds majority vote in both chambers to comply with the Georgia Constitution's tax exemption rules.
• Section 3 requires a countywide referendum during the 2026 general primary, specifies the ballot language, and provides for automatic repeal if the measure fails or the election is not held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions of Section 1.

1. 2025-05-14Effective Date
2. 2025-05-14Act 316
3. 2025-05-14House 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
• school funding
• local referendum