---
title: HB 30. Catoosa County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb30
cite_as: HB 30, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb30
md_url: https://georgiacommons.org/bills/2025-2026/hb30.md
text_url: https://georgiacommons.org/bills/2025-2026/hb30/text
source_url: https://www.legis.ga.gov/legislation/69310
date: 2025-05-14
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: 910
omitted_url: https://georgiacommons.org/bills/2025-2026/hb30.md?full=1
bill_number: HB 30
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-14
last_action: Effective Date 2025-05-14
sponsors:
  - Mitchell Horner
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB30/2025
upstream_id: 1916776
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Catoosa County
  - senior citizens
  - school funding
---

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

## Text

25 LC 47 3264S/AP
House Bill 30 (AS PASSED HOUSE AND SENATE)
By: Representative Horner of the 3rd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Catoosa County school dis trict ad valorem taxes1
for educational purposes in the amount of $100,000.00 of the as sessed value of the2
homestead for residents of that school district who are 67 years of age or older; to provide3
for definitions; to specify the terms and conditions of the exe mption and the procedures4
relating thereto; to provide for applicability; to provide for compliance with constitutional5
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 educational purposes" means all ad v alorem taxes for12
educational purposes levied by, for, or on behalf of the Catoosa County school district,13
including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
school district bonded indebtedness.15
H. B. 30
- 1 -
25 LC 47 3264S/AP
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16
the O.C.G.A., as amended.17
(3) "Senior citizen" means a person who is 67 years of age or older on or before18
January 1 of the year in which application for the exemption under subsection (b) of this19
section is made.20
(b) Each resident of the Catoosa County school district who is a senior citizen is granted an21
exemption on such person's homestead from Catoosa County school district ad valorem taxes22
for educational purposes in the amount of $100,000.00 of the as sessed value of such23
homestead. The value of that property in excess of such exempt ed amount shall remain24
subject to taxation.25
(c) A person shall not receive the homestead exemption granted by subsection (b) of this26
section unless such person or person's agent files an application with the tax commissioner27
of Catoosa County, giving such p erson's age a nd such additional information relative to28
receiving such exemption as will enable the tax commissioner of Catoosa County to make29
a determination regarding the initial and continuing eligibilit y of such person for such30
exemption. The tax commissioner of Catoosa County shall provide application forms for this31
purpose.32
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of33
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year34
so long as the person granted the homestead exemption under subsection (b) of this section35
occupies the residence as a homestead. After such person has filed the proper application as36
provided in subsection (c) of this section, it shall not be nec essary to make application37
thereafter for any year, and such exemption shall continue to be allowed to such person. It38
shall be the duty of any such person granted the homestead exemption under subsection (b)39
of this section to notify the tax commissioner of Catoosa County in the event that such person40
for any reason becomes ineligible for such exemption.41
H. B. 30
- 2 -
25 LC 47 3264S/AP
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any42
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem43
taxes for municipal purposes, or independent school district ad valorem taxes for educational44
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu45
of and not in addition to any other homestead exemption applica ble to Catoosa County46
school district ad valorem taxes for educational purposes.47
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years48
beginning on or after January 1, 2027.49
SECTION 2.50
In accordance with the requirements of Article VII, Section II of the Constitution of the State51
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority52
vote in both the Senate and the House of Representatives.53
SECTION 3.54
The election superintendent of Catoosa County shall call and conduct an election as provided55
in this section for the purpose of submitting this Act to the e lectors of the Catoosa County56
school district for approval or rejection. The election superi ntendent shall conduct that57
election on the date of the 2026 general primary and shall issu e the call and conduct that58
election as provided by general law. The election superintende nt shall cause the date and59
purpose of the election to be published once a week for two weeks immediately preceding60
the date thereof in the official organ of Catoosa County. The ballot shall have written or61
printed thereon the words:62
H. B. 30
- 3 -
25 LC 47 3264S/AP
"( ) YES63
64
( ) NO65
66
Shall the Act be approved which provides a homestead exemption from
Catoosa County school district ad valorem taxes for educational purposes
in the amount of $100,000.00 of the assessed value of the homes tead for
residents of that school district who are 67 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring67
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on68
such question are for approval of the Act, Section 1 of this Act shall become of full force and69
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted70
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall71
be automatically repealed on the first day of July immediately following that election date. 72
The expense of such election shall be borne by Catoosa County. It shall be the election73
superintendent's duty to certify the result thereof to the Secretary of State. The provisions74
of this section shall be mandatory upon the election superintendent and are not intended as75
directory. If the election superintendent fails or refuses to comply with this section, any76
elector of the Catoosa County school district may apply for a writ of mandamus to compel77
the election superintendent to perform his or her duties under this section. If the court finds78
that the election superintendent has not complied with this sec tion, the court shall fashion79
appropriate relief requiring the election superintendent to call and conduct such election on80
the date required by this section or on the next date authorized for special elections provided81
for in Code Section 21-2-540 of the O.C.G.A.82
SECTION 4.83
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon84
its approval by the Governor or upon its becoming law without such approval.85
SECTION 5.86
H. B. 30
- 4 -
25 LC 47 3264S/AP
All laws and parts of laws in conflict with this Act are repealed.87
H. B. 30
- 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 30 would let voters in the Catoosa County school district decide whether homeowners age 67 and older get a $100,000 exemption from school property taxes, starting in 2027 if approved.

### Plain-language summary

This bill creates a new homestead exemption for senior citizens living within the Catoosa County school district. Homeowners who are 67 or older would have $100,000 of their home's assessed value exempted from ad valorem (property) taxes that fund the school district, including taxes used to pay off school bonds. Any value above that amount would still be taxed.
To get the exemption, a homeowner or their agent must apply with the Catoosa County tax commissioner, and once approved it renews automatically each year unless the person becomes ineligible. The exemption would not affect state, county, municipal, or independent school district taxes, and it replaces rather than adds to any other school tax exemption a person already has. Because it changes local tax law, the bill must pass by a two-thirds vote in the General Assembly and then be approved by Catoosa County school district voters in the 2026 general primary before taking effect on January 1, 2027.

### What it does

- Creates a $100,000 homestead exemption from Catoosa County school district property taxes for homeowners age 67 or older.
- Requires homeowners to apply with the Catoosa County tax commissioner and provide proof of age and eligibility.
- Makes the exemption automatically renew each year unless the homeowner becomes ineligible and fails to report it.
- Limits the exemption so it only applies to school district taxes, not state, county, municipal, or independent school district taxes.
- Requires a countywide referendum during the 2026 general primary before the exemption can take effect.
- Automatically repeals the entire Act if voters reject it or if the required election is not held.

### Who it affects

Homeowners age 67 and older who live within the Catoosa County school district, the Catoosa County tax commissioner's office, which processes applications, and the county election superintendent, who must organize the required referendum.

### Why it matters

If approved by voters, eligible senior homeowners in Catoosa County would see a significant reduction in the portion of their property tax bill that funds local schools, while the school district's other tax base and other taxing authorities remain unaffected.

### Key provisions

- Section 1 defines '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 initial application with the tax commissioner, after which the exemption renews automatically each year.
- Section 1(e) clarifies the exemption applies only to Catoosa County school district taxes and replaces, rather than adds to, any other similar exemption.
- Section 1(f) sets the exemption to apply starting with the 2027 tax year.
- Section 2 requires the Act to pass by a two-thirds majority vote in both chambers of the General Assembly, per the Georgia Constitution.
- Section 3 requires a referendum during the 2026 general primary, with the Act taking effect January 1, 2027 if approved, or being automatically repealed if rejected or if the election is not held.
- Section 3 also allows a court to order the election superintendent to conduct the election via writ of mandamus if they fail to comply.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Mitchell Horner
- Official page: https://www.legis.ga.gov/legislation/69310

> The history, votes, and amendments (910 characters) are at https://georgiacommons.org/bills/2025-2026/hb30.md?full=1