HB 30: Catoosa County; school district ad valorem tax; provide homestead exemption

This bill applies only to the Catoosa County school district. It creates a homestead exemption, a break on property taxes for a primary home, that would shield $100,000 of a home's assessed value from the school district's property taxes for educational purposes. Only residents who are 67 or older would qualify, and they would need to apply through the Catoosa County tax commissioner. Once approved, the exemption renews automatically each year as long as the person still lives there and remains eligible. The exemption would not apply to state, county, municipal, or independent school district taxes, only Catoosa County school district taxes, and it replaces rather than adds to any other homestead exemption for that tax. Because it needs a two-thirds vote in the General Assembly, the bill also requires a local referendum during the 2026 general primary. If voters approve it, the exemption starts January 1, 2027; if not, the whole Act is automatically repealed.

• Creates a $100,000 homestead exemption from Catoosa County school district property taxes for homeowners age 67 or older.
• Requires eligible homeowners to apply with the Catoosa County tax commissioner and prove their age and eligibility.
• Makes the exemption automatically renew each year without a new application, as long as the person still lives there and remains eligible.
• Requires the exemption recipient to notify the tax commissioner if they later become ineligible.
• Makes the exemption apply only to school district taxes for educational purposes, not state, county, municipal, or independent school district taxes.
• Requires a countywide referendum during the 2026 general primary before the exemption can take effect, with automatic repeal if voters reject it.

Homeowners age 67 or older who live in the Catoosa County school district, the Catoosa County tax commissioner's office, which processes applications, and the Catoosa County election superintendent, who must run the referendum during the 2026 general primary.

If voters approve it, qualifying senior homeowners in the Catoosa County school district would see a meaningful cut in their school property tax bill starting in 2027, since $100,000 of their home's value would no longer be taxed for education. If voters reject it, nothing changes and the law is automatically repealed.

• Section 1 defines key terms, including 'senior citizen' as someone 67 or older, and sets the exemption at $100,000 of assessed home value for Catoosa County school district taxes.
• Section 1(c) and (d) require an application to the Catoosa County tax commissioner, with automatic renewal in later years as long as eligibility continues.
• Section 1(e) limits the exemption to school district taxes only and makes it replace, not add to, other homestead exemptions for that tax.
• Section 1(f) sets the exemption to begin in the 2027 tax year.
• Section 2 requires a two-thirds vote in both chambers of the General Assembly for the Act to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum during the 2026 general primary; if voters approve it, the exemption takes effect January 1, 2027, and if not, the Act is automatically repealed the following July 1.
• Section 4 sets the Act's general effective date as upon the Governor's signature or becoming law without signature, except for the referendum-dependent Section 1.

1. 2025-05-14Effective Date
2. 2025-05-14Act 317
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-13Senate Passed/Adopted (Senate)
6. 2025-03-13Senate Committee Favorably Reported (Senate)
7. 2025-03-06Senate Read and Referred (Senate)
8. 2025-03-04House Passed/Adopted By Substitute (House)

• Mitchell Horner (R, HD-3)Primary sponsor

1. PassedHouse voteMarch 4, 2025

   172 yea, 0 nay (6 not voting, 2 excused)

   Local Calendar: House Vote #148

2. PassedSenate voteMarch 13, 2025

   48 yea, 0 nay (4 not voting, 4 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #229

• property taxes
• homestead exemption
• Catoosa County
• senior citizens
• school funding