---
title: HB 595. Early County; homestead exemption from school district ad valorem tax; remove sunset date
collection: bills
id: 2025-2026/hb595
cite_as: HB 595, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb595
md_url: https://georgiacommons.org/bills/2025-2026/hb595.md
text_url: https://georgiacommons.org/bills/2025-2026/hb595/text
source_url: https://www.legis.ga.gov/legislation/70716
date: 2025-05-13
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: 884
omitted_url: https://georgiacommons.org/bills/2025-2026/hb595.md?full=1
bill_number: HB 595
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-13
last_action: Effective Date 2025-05-13
sponsors:
  - Gerald Greene
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB595/2025
upstream_id: 1982146
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Early County
  - school taxes
  - senior citizens
---

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

## Text

25 LC 47 3277/AP
House Bill 595 (AS PASSED HOUSE AND SENATE)
By: Representative Greene of the 154th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from Early Coun ty school district ad1
valorem taxes for educational purposes in the amount of $150,000.00 of the assessed value2
of the homestead for five years for residents of that school district who are 70 years of age3
or older, approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act4
approved May 3, 2023 (Ga. L. 2023, p. 4464), so as to remove the sunset date currently on5
the exemption; to provide for a referendum, effective dates, au tomatic repeal, mandatory6
execution of election, and judicial remedies regarding failure to comply; to repeal conflicting7
laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act providing a homestead exemption from Early County school district ad valorem taxes11
for educational purposes in the amount of $150,000.00 of the as sessed value of the12
homestead for five years for residents of that school district who are 70 years of age or older,13
approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act approved14
May 3, 2023 (Ga. L. 2023, p. 4464), is amended by revising subs ection (f) of Section 1 as15
follows:16
H. B. 595
- 1 -
25 LC 47 3277/AP
"(f) The exemptions granted by subsection (b) of this section s hall apply to all taxable17
years beginning on or after January 1, 2022."18
SECTION 2.19
In accordance with the requirements of Article VII, Section II of the Constitution of the State20
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority21
vote in both the Senate and the House of Representatives.22
SECTION 3.23
The election superintendent of Early County shall call and conduct an election as provided24
in this section for the purpose of submitting this Act to the e lectors of the Early County25
School District for approval or rejection. The election superi ntendent shall conduct that26
election on the date of the general primary in 2026 and shall issue the call and conduct such27
election as provided by general law. The election superintende nt shall cause the date and28
purpose of the election to be published once a week for two weeks immediately preceding29
the date thereof in the official organ of Early County. The ballot shall have written or printed30
thereon the words:31
"( ) YES32
( ) NO33
34
Shall the Act be approved that removes the December 1, 2028, sunset date
that currently exists on the homestead exemption that residents of the Early
County school district who are at least 70 years old may claim?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring35
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on36
such question are for approval of the Act, Section 1 of this Act shall become of full force and37
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted38
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall39
be automatically repealed on the 365th calendar day following the election date provided for40
in this section. The expense of such election shall be borne by Early County. It shall be the41
H. B. 595
- 2 -
25 LC 47 3277/AP
election superintendent's duty to certify the result thereof to the Secretary of State. The42
provisions of this section shall be mandatory upon the election superintendent and are not43
intended as directory. If the election superintendent fails or refuses to comply with this44
section, any elector of the Early County school district may ap ply for a writ of mandamus45
to compel the election superintendent to perform his or her duties under this section. If the46
court finds that the election superintendent has not complied with this section, the court shall47
fashion appropriate relief requiring the election superintenden t to call and conduct such48
election on the date required by this section or on the next da te authorized for special49
elections provided for in Code Section 21-2-540 of the O.C.G.A.50
SECTION 4.51
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon52
its approval by the Governor or upon its becoming law without such approval.53
SECTION 5.54
All laws and parts of laws in conflict with this Act are repealed.55
H. B. 595
- 3 -

## 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 595 would remove the December 1, 2028 expiration date on a property tax break for Early County school district homeowners age 70 and older, pending voter approval in 2026.

### Plain-language summary

Early County residents age 70 or older who live in the Early County school district currently get a break on their property taxes (a homestead exemption) worth $150,000 of their home's assessed value, used to reduce the school district portion of their property tax bill. That exemption was set to expire on December 1, 2028 under earlier laws passed in 2021 and 2023.
This bill removes that expiration date so the exemption would continue indefinitely instead of ending in 2028. The change would not take effect automatically. It must first be approved by two thirds of both the House and Senate, and then by Early County school district voters in a referendum during the 2026 general primary. If voters approve, the change takes effect January 1, 2027. If voters reject it or the election is not held, the whole bill is automatically repealed one year after the election date.

### What it does

- Removes the scheduled sunset date (currently December 1, 2028) on the existing $150,000 homestead exemption for Early County school district residents 70 or older.
- Requires the change to pass with a two thirds majority vote in both the Georgia House and Senate before it can become law.
- Requires Early County to hold a referendum during the 2026 general primary so district voters can approve or reject the change.
- Sets the exemption change to take effect January 1, 2027 only if voters approve it in the referendum.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly conducted.
- 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.

### Who it affects

Early County school district homeowners age 70 or older who currently claim the $150,000 school tax homestead exemption, Early County voters who will decide the referendum, the Early County election superintendent, who must run the vote, and Early County government, which pays the election's costs.

### Why it matters

Without this change, eligible senior homeowners in the Early County school district would lose their $150,000 school tax exemption after December 1, 2028. If voters approve the change, the tax break would continue permanently instead of expiring, keeping school property tax bills lower for those residents.

### Key provisions

- Section 1 revises subsection (f) of the original 2021 Act to remove language tying the exemption's expiration to a fixed sunset date, applying the exemption to all taxable years beginning on or after January 1, 2022.
- Section 2 requires the bill to receive a two thirds majority vote in both chambers of the General Assembly under the Georgia Constitution before it can become law.
- Section 3 orders a referendum in the Early County school district during the 2026 general primary, with the ballot question asking whether to remove the December 1, 2028 sunset date.
- Section 3 sets the exemption change to take effect January 1, 2027 if approved, and provides for automatic repeal of the whole Act 365 days after the election if not approved.
- Section 3 makes the election requirement mandatory and allows a court to order the election superintendent to conduct the vote if they fail to do so.
- Section 4 makes the rest of the Act effective upon the Governor's signature or otherwise becoming law.

## Status

- Status: Passed (2025-05-13)
- Last action: Effective Date 2025-05-13 (2025-05-13)
- Sponsors: Gerald Greene
- Official page: https://www.legis.ga.gov/legislation/70716

> The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb595.md?full=1