--- title: HB 741. Petrea-Stephens-Franklin-Watson Tax Relief Act; enact collection: bills id: 2025-2026/hb741 cite_as: HB 741, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb741 md_url: https://georgiacommons.org/bills/2025-2026/hb741.md text_url: https://georgiacommons.org/bills/2025-2026/hb741/text source_url: https://www.legis.ga.gov/legislation/71245 date: 2025-05-09 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb740.md next: https://georgiacommons.org/bills/2025-2026/hb742.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 883 omitted_url: https://georgiacommons.org/bills/2025-2026/hb741.md?full=1 bill_number: HB 741 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-09 last_action: Effective Date 2025-05-09 sponsors: - Jesse Petrea - Ron Stephens - Lehman Franklin text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB741/2025 upstream_id: 1994324 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Bryan County - school district funding - local referendum --- # HB 741. Petrea-Stephens-Franklin-Watson Tax Relief Act; enact ## Text 25 LC 47 3514/AP House Bill 741 (AS PASSED HOUSE AND SENATE) By: Representatives Petrea of the 166th, Stephens of the 164th, 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 for1 educational purposes in an amount equal to the amount by which the current year assessed2 value of a homestead exceeds the base year assessed value of such homestead; to provide for3 definitions; to specify the terms and conditions of the exemption and the procedures relating4 thereto; to provide for applicability; to provide a short title; to provide for compliance with5 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6 mandatory execution of election, and judicial remedies regardin g failure to comply; to7 provide for related matters; to repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 This Act shall be known and may be cited as the "Petrea-Stephen s-Franklin-Watson Tax11 Relief Act."12 SECTION 2.13 (a) As used in this Act, the term:14 H. B. 741 - 1 - 25 LC 47 3514/AP (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for15 educational purposes levied by, for, or on behalf of the Bryan County school district,16 except for any ad valorem taxes to pay interest on and to retir e county school district17 bonded indebtedness.18 (2) "Base year" means the taxable year immediately preceding the taxable year in which19 the exemption under subsection (b) of this section is first gra nted to the most recent20 owner of such homestead.21 (3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of22 the O.C.G.A., as amended, with the additional qualification that it shall include not more23 than five contiguous acres of homestead property.24 (b) Each resident of the Bryan County school district is grant ed an exemption on such25 person's homestead from Bryan County school district ad valorem taxes for educational26 purposes in an amount equal to the amount by which the current year assessed value of such27 homestead exceeds the base year assessed value, including any final determination of value28 on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such29 homestead. This exemption shall not apply to taxes assessed on improvements to such30 homestead or additional land that is added to such homestead af ter January 1 of the base31 year. If any real property is removed from such homestead, the base year assessed value,32 including any final determination of value on appeal pursuant to Code Section 48-5-311 of33 the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall34 be recalculated accordingly. The value of that property in excess of such exempted amount35 shall remain subject to taxation.36 (c) A person shall not receive the homestead exemption granted by subsection (b) of this37 section unless such person or person's agent files an application with the tax commissioner38 of Bryan County, giving such information relative to receiving such exemption as will enable39 the tax commissioner of Bryan County to make a determination re garding the initial and40 H. B. 741 - 2 - 25 LC 47 3514/AP continuing eligibility of such person for such exemption. The tax commissioner of Bryan41 County shall provide application forms for this purpose.42 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of43 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year44 so long as the person granted the homestead exemption under subsection (b) of this section45 occupies the residence as a homestead. After such person has filed the proper application as46 provided in subsection (c) of this section, it shall not be nec essary to make application47 thereafter for any year, and such exemption shall continue to be allowed to such person. It48 shall be the duty of any such person granted the homestead exemption under subsection (b)49 of this section to notify the tax commissioner of Bryan County in the event that such person50 for any reason becomes ineligible for such exemption. The surviving spouse of the person51 who has been granted the exem ption provided for in subsection ( b) of this section shall52 continue to receive the exemption provided under subsection (b) of this section, so long as53 that surviving spouse continues to occupy the home as a residence and homestead.54 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any55 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem56 taxes for municipal purposes, or independent school district ad valorem taxes for educational57 purposes. The homestead exemption granted by subsection (b) of this section shall be in58 addition to and not in lieu of any other homestead exemption ap plicable to Bryan County59 school district ad valorem taxes for educational purposes.60 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years61 beginning on or after January 1, 2026.62 SECTION 3.63 In accordance with the requirements of Article VII, Section II of the Constitution of the State64 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority65 vote in both the Senate and the House of Representatives.66 H. B. 741 - 3 - 25 LC 47 3514/AP SECTION 4.67 The election superintendent of Bryan County shall call and conduct an election as provided68 in this section for the purpose of submitting this Act to the e lectors of the Bryan County69 school district for approval or rejection. The election superi ntendent shall conduct that70 election on the Tuesday following the first Monday in November of 2025 and shall issue the71 call and conduct that election as provided by general law. The election superintendent shall72 cause the date and purpose of the election to be published once a w e e k for t w o w e e k s73 immediately preceding the date thereof in the official organ of Bryan County. The ballot74 shall have written or printed thereon the words:75 "( ) YES76 77 ( ) NO78 79 80 81 Shall the Act be approved which provides 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 base year assessed value, including any f i n a l 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 desiring82 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on83 such question are for approval of the Act, Section 2 of this Act shall become of full force and84 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted85 as provided in this section, Section 2 of this Act shall not become effective, and this Act shall86 be automatically repealed on the 365th calendar day following the election date provided for87 in this section. The expense of such election shall be borne by Bryan County. It shall be the88 election superintendent's duty to certify the result thereof to the Secretary of State. The89 provisions of this section shall be mandatory upon the election superintendent and are not90 intended as directory. If the election superintendent fails or refuses to comply with this91 section, any elector of the Bryan County school district may apply for a writ of mandamus92 to compel the election superintendent to perform his or her duties under this section. If the93 H. B. 741 - 4 - 25 LC 47 3514/AP court finds that the election superintendent has not complied with this section, the court shall94 fashion appropriate relief requiring the election superintenden t to call and conduct such95 election on the date required by this section or on the next da te authorized for special96 elections provided for in Code Section 21-2-540 of the O.C.G.A.97 SECTION 5.98 Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon99 its approval by the Governor or upon its becoming law without such approval.100 SECTION 6.101 All laws and parts of laws in conflict with this Act are repealed.102 H. B. 741 - 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 741 would create a homestead tax exemption for Bryan County school district property taxes that caps how much a homeowner's assessed value can increase for school tax purposes, pending voter approval in November 2025. ### Plain-language summary Bryan County homeowners currently pay school district property taxes based on their home's full assessed value each year, which can rise as property values increase. This bill, called the Petrea-Stephens-Franklin-Watson Tax Relief Act, would exempt from Bryan County school district taxes any increase in a homestead's assessed value above what it was in the year before the exemption was first granted (the 'base year'). The exemption would not cover new improvements or added land, and it would be recalculated if property is removed from the homestead. Homeowners would need to apply once with the Bryan County tax commissioner, and the exemption would then renew automatically as long as they keep living there; a surviving spouse could keep it too. The exemption would not affect state, county, municipal, or independent school district taxes. Because it changes a local tax structure, the bill requires a two-thirds vote in the General Assembly and approval by Bryan County voters in a November 2025 referendum before taking effect January 1, 2026. ### What it does - Grants Bryan County homeowners an exemption from school district property taxes equal to any increase in assessed value above the base year amount. - Excludes new improvements or added land from the exemption, so those increases in value remain taxable. - Requires homeowners to file a one-time application with the Bryan County tax commissioner, after which the exemption renews automatically each year. - Allows a surviving spouse to keep receiving the exemption as long as they continue living in the home. - Requires a Bryan County referendum in November 2025; the exemption only takes effect if voters approve it, otherwise the whole Act is automatically repealed. ### Who it affects Homeowners who live in the Bryan County school district and claim a homestead exemption, the Bryan County tax commissioner's office, the Bryan County election superintendent, and the Bryan County school district, which would collect less in ad valorem tax revenue on properties with rising values. ### Why it matters If approved by voters, Bryan County homeowners would see their school tax bills based on a frozen assessed value from the year they first qualified, rather than rising with their home's current value, shielding them from tax increases tied to appreciation while new construction or added land would still be taxed normally. ### Key provisions - Section 2 defines 'base year' as the year before a homeowner first receives the exemption and limits the exemption to homesteads of five acres or less. - Section 2(b) sets the exemption amount as the difference between the current year assessed value and the base year assessed value. - Section 2(c) and (d) require a one-time application with the Bryan County tax commissioner, with automatic annual renewal and continuation for a surviving spouse. - Section 2(e) clarifies the exemption applies only to Bryan County school district taxes, not state, county, municipal, or independent school district taxes. - Section 3 requires a two-thirds majority vote in both legislative chambers for the Act to become law, per the Georgia Constitution. - Section 4 calls for a Bryan County referendum in November 2025; if voters reject it or no election occurs, the Act is automatically repealed 365 days after the election date. - Section 2(f) and Section 4 set January 1, 2026 as the effective date for the exemption if approved by voters. ## Status - Status: Passed (2025-05-09) - Last action: Effective Date 2025-05-09 (2025-05-09) - Sponsors: Jesse Petrea, Ron Stephens, Lehman Franklin - Official page: https://www.legis.ga.gov/legislation/71245 > The history, votes, and amendments (883 characters) are at https://georgiacommons.org/bills/2025-2026/hb741.md?full=1