HB 595: Early County; homestead exemption from school district ad valorem tax; remove sunset date

Early County currently offers a homestead exemption that shields $150,000 of a home's assessed value from Early County school district property taxes for residents age 70 or older, but that exemption is set to expire on December 1, 2028. This bill would remove that sunset date so the exemption continues indefinitely. Because the change affects a local tax exemption, the bill requires a two-thirds vote in both chambers of the Georgia General Assembly and must also be approved by voters in the Early County school district. The referendum would be held during the 2026 general primary. If a majority vote yes, the change takes effect January 1, 2027. If voters reject it or the election is not held, the bill's substantive change never takes effect and the entire Act is automatically repealed one year after the election date.

• Removes the December 1, 2028 sunset (automatic expiration) date on Early County's school district homestead tax exemption for residents 70 and older.
• Requires the change to be approved by a two-thirds majority vote in both the Georgia House and Senate before it can become law.
• Schedules a referendum in the Early County school district during the 2026 general primary so voters decide whether to keep the exemption permanent.
• Sets January 1, 2027 as the effective date for the change if voters approve it, and automatically repeals the whole Act if they reject it or no election occurs.
• Allows any Early County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Residents of the Early County school district who are 70 years of age or older and own a homestead there, since their existing property tax break could become permanent rather than expiring. It also affects the Early County election superintendent, who must run the referendum, and county taxpayers who fund the election.

Without this change, older homeowners in the Early County school district would lose their $150,000 homestead exemption from school taxes after 2028, likely raising their tax bills. If voters approve the referendum, the exemption would continue with no future expiration date.

• Section 1 revises subsection (f) of the original 2021 Act (as amended in 2023) to remove language tying the exemption's continuation to the sunset date, leaving the exemption applicable to all tax years starting January 1, 2022 onward.
• Section 2 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law, as mandated by the Georgia Constitution for local tax measures.
• Section 3 calls for a referendum in the Early County school district during the 2026 general primary, with the ballot asking voters whether to remove the December 1, 2028 sunset date.
• Section 3 also provides that if voters approve, Section 1 takes effect January 1, 2027; if not approved or the election fails to occur, the entire Act is automatically repealed 365 days after the election date.
• Section 3 allows any elector to seek a court-ordered writ of mandamus if the election superintendent fails to conduct the required election.
• Section 4 makes the rest of the Act (aside from Section 3's referendum provisions) effective upon the Governor's signature or automatic enactment without signature.

1. 2025-05-13Effective Date
2. 2025-05-13Act 205
3. 2025-05-13House 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 (House)

• Gerald Greene (R, HD-154)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
• Early County
• senior citizens
• local referendum