---
title: HB 362. Bryan County; ad valorem tax; educational purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb362
cite_as: HB 362, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb362
md_url: https://georgiacommons.org/bills/2025-2026/hb362.md
text_url: https://georgiacommons.org/bills/2025-2026/hb362/text
source_url: https://www.legis.ga.gov/legislation/70124
date: 2025-02-12
status: introduced
corpus_version: bills-2026-09-13
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: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb362.md?full=1
bill_number: HB 362
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-10
last_action: House Second Readers
sponsors:
  - Jesse Petrea
  - Lehman Franklin
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB362/2025
upstream_id: 1964547
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Bryan County
  - school taxes
  - local referendum
---

# HB 362. Bryan County; ad valorem tax; educational purposes; provide homestead exemption

## Text

House Bill 362
By: Representatives Stephens of the 164th, Petrea of the 166th, and Franklin of the 160th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Bryan County school district ad valorem taxes for
educational purposes in an amount equal to the amount by which the current year assessed
value of a homestead exceeds the adjusted base year assessed value of such homestead; to
provide for definitions; to specify the terms and conditions of the exemption and the
procedures relating thereto; to provide for applicability; to provide for compliance with
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,
mandatory execution of election, and judicial remedies regarding failure to comply; to
provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes" means all ad valorem taxes levied by, for, or on behalf of the
Bryan County school district for educational purposes, except for any ad valorem taxes
levied to pay interest on and to retire bonded indebtedness.
(2) "Adjusted base year assessed value" means the sum of:
(A) The previous adjusted base year assessed value;
(B) An amount equal to the difference between the current year assessed value of the
homestead and the base year assessed value of the homestead, provided that such
amount shall not exceed the total of the previous adjusted base year assessed value of
the homestead multiplied by the inflation rate for the prior year; and
(C) The value of any substantial property change, provided that no such value added
improvements to the homestead shall be duplicated as to the same addition or
improvement.
(3) "Base year assessed value" means:
(A) With respect to an exemption under this section which is first granted to a person
on such person's homestead for the 2026 taxable year, the assessed value for taxable
year 2025, including any final determination of value on appeal pursuant to Code
Section 48-5-311 of the O.C.G.A., of the homestead; or
(B) In all other cases, the assessed value, including any final determination of value on
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the
taxable year immediately preceding the taxable year in which the exemption under this
section is first granted to the applicant.
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended, with the additional qualification that it shall include not more
than five contiguous acres of homestead property.
(5) "Inflation rate" means the annual inflationary index rate as determined for a given
year by the Bryan County tax commissioner in accordance with subsection (f) of this
section.
(6) "Previous adjusted base year assessed value" means:
(A) With respect to the year for which the exemption under this section is first granted
to a person on such person's homestead, the base year assessed value; or
(B) In all other cases, the adjusted base year assessed value of the homestead as
calculated in the taxable year immediately preceding the current year, including any
final determination of value on appeal pursuant to Code Section 48-5-311 of the
O.C.G.A.
(7) "Substantial property change" means any increase or decrease in the assessed value
of a homestead derived from additions or improvements to, or the removal of real
property from, the homestead which occurred after the year in which the base year
assessed value is determined for the homestead. The assessed value of the substantial
property changes shall be established following any final determination of value on
appeal pursuant to Code Section 48-5-311 of the O.C.G.A.
(b)(1) Subject to the limitations provided in this section, each resident of the Bryan
County school district is granted an exemption on that person's homestead from ad
valorem taxes in an amount equal to the amount by which the current year assessed value
of that homestead, including any final determination of value on appeal pursuant to Code
Section 48-5-311, exceeds its previous adjusted base year assessed value.
(2) Except as provided for in subsection (c) of this section, no exemption provided for
in this subsection shall transfer to any subsequent owner of the property, and the assessed
value of the property shall be as provided by law.
(c) No person shall receive the exemption granted by subsection (b) of this section unless
such person or person's agent files an application with the tax commissioner of Bryan
County as will enable the tax commissioner to make a determination regarding the initial
and continuing eligibility of such person for such exemption; provided, however, that any
person who had previously applied for a homestead exemption, was allowed such
homestead exemption for the 2025 tax year, and remains eligible for a homestead
exemption for that same homestead property in the 2026 tax year shall be automatically
allowed the exemption granted under subsection (b) of this section for that homestead
without further application. The tax commissioner shall provide application forms for this
purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year
to year so long as the person granted the homestead exemption under subsection (b) of this
section occupies the residence as a homestead. After such person has filed the proper
application as provided in subsection (c) of this section, it shall not be necessary to make
application thereafter for any year, and such exemption shall continue to be allowed to such
person. It shall be the duty of any such person granted the homestead exemption under
subsection (b) of this section to notify the tax commissioner of Bryan County in the event
that such person for any reason becomes ineligible for such exemption.
(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect
any state ad valorem taxes, county ad valorem taxes for county purposes, independent
school district ad valorem taxes for educational purposes, or municipal ad valorem taxes
for municipal purposes.
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead
exemption granted by subsection (b) of this section shall be in addition to and not in lieu
of any other homestead exemption applicable to ad valorem taxes.
(3) The homestead exemption granted by subsection (b) of this section shall not be
applied in addition to any other base year value homestead exemption provided by law
with respect to the Bryan County school district. In any such event, the Bryan County
tax commissioner shall apply only the base year value homestead exemption that is larger
or more beneficial for the taxpayer with respect to the Bryan County school district.
(f) For the purposes of this section, the Bryan County tax commissioner shall promulgate
a standardized method for determining annual inflationary index rates which reflect the
effects of inflation and deflation on the cost of living for residents of Bryan County for a
given calendar year. Such method may utilize the Consumer Price Index as reported by the
Bureau of Labor Statistics of the United States Department of Labor or any other similar
index established by the federal government if the Bryan County tax commissioner
determines that such federal index fairly reflects the effects of inflation and deflation on
residents of the Bryan County school district.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2026.
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The election superintendent of Bryan County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the Bryan County
school district for approval or rejection. The election superintendent shall conduct that
election on the Tuesday following the first Monday in November of 2025 and shall issue the
call and conduct that election as provided by general law. The election superintendent shall
cause the date and purpose of the election to be published once a week for two weeks
immediately preceding the date thereof in the official organ of Bryan County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Bryan County school district ad valorem taxes for educational purposes in
( ) NO an amount equal to the amount by which the current year assessed value of
a homestead exceeds the adjusted base year assessed value, including any
final determination of value on appeal pursuant to Code Section 48-5-311
of the O.C.G.A., as amended, of such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by Bryan County. It shall be the
election superintendent's duty to certify the result thereof to the Secretary of State. The
provisions of this section shall be mandatory upon the election superintendent and are not
intended as directory. If the election superintendent fails or refuses to comply with this
section, any elector of the Bryan County school district may apply for a writ of mandamus
to compel the election superintendent to perform his or her duties under this section. If the
court finds that the election superintendent has not complied with this section, the court shall
fashion appropriate relief requiring the election superintendent to call and conduct such
election on the date required by this section or on the next date authorized for special
elections provided for in Code Section 21-2-540 of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## 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.

HB362 would create a floating homestead tax exemption for Bryan County school taxes, capping how fast a home's taxable value can rise for school tax purposes, pending voter approval in a November 2025 referendum.

### Plain-language summary

Currently, Bryan County homeowners' property assessments for school tax purposes can rise each year along with market value. This bill would create a homestead exemption tied to a 'base year' value, so that the taxable value used for Bryan County school district taxes only grows by an inflation-adjusted amount each year rather than the full market increase, with adjustments for home improvements or additions.
The exemption would not apply to state, county, independent school district, or municipal taxes, only Bryan County school district taxes for educational purposes, and not to bond debt taxes. Homeowners would need to apply once with the Bryan County tax commissioner, after which it renews automatically. The exemption depends on voters approving it in a November 2025 referendum, would apply starting with the 2026 tax year, and the whole Act repeals itself if voters reject it or no election is held.

### What it does

- Creates a homestead exemption from Bryan County school district ad valorem (property) taxes equal to the difference between a home's current assessed value and its inflation-adjusted 'base year' value.
- Defines how the base year value grows each year, limited to an inflation rate set annually by the Bryan County tax commissioner using indexes like the Consumer Price Index.
- Requires homeowners to apply once with the tax commissioner, after which the exemption renews automatically each year without reapplication.
- Excludes the exemption from applying to state, county, independent school district, or municipal taxes, and bars stacking it with other base-year homestead exemptions for the same school district.
- Requires a November 2025 referendum in Bryan County school district for voter approval before the exemption can take effect for the 2026 tax year.
- Automatically repeals the entire Act 365 days after the election if voters reject it or the election is not properly conducted.

### Who it affects

Homeowners with a homestead in the Bryan County school district, the Bryan County tax commissioner's office, which must calculate inflation rates and process applications, and the Bryan County election superintendent, who must call and conduct the referendum.

### Why it matters

If approved by voters, homeowners in the Bryan County school district would see their school tax bills grow more slowly even as their homes' market value rises, since the taxable value used for that portion of taxes would be capped by an inflation adjustment rather than following full market appreciation.

### Key provisions

- Section 1 defines key terms including 'base year assessed value,' 'adjusted base year assessed value,' and 'inflation rate,' and limits the homestead to five contiguous acres.
- Section 1(b) grants the exemption equal to the gap between current assessed value and the adjusted base year assessed value, and clarifies it does not transfer to new owners except as specified.
- Section 1(c) requires an application with the tax commissioner, though homeowners already receiving a 2025 homestead exemption are automatically enrolled for 2026 without reapplying.
- Section 1(e) states the exemption applies only to Bryan County school district taxes, not state, county, independent school, or municipal taxes, and cannot be combined with other base-year exemptions for the same school district.
- Section 1(g) sets the exemption's applicability to tax years beginning on or after January 1, 2026.
- 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 mandates a November 2025 referendum in the Bryan County school district, with automatic repeal 365 days after the election if voters reject it or no valid election occurs.

## Status

- Status: Introduced (2025-02-10)
- Last action: House Second Readers (2025-02-12)
- Sponsors: Jesse Petrea, Lehman Franklin
- Official page: https://www.legis.ga.gov/legislation/70124

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb362.md?full=1