HB 775: Butts County; school district ad valorem tax; increase homestead exemption

Since 2001, Butts County residents age 62 and older have received a homestead exemption of $15,000 off the assessed value of their home for Butts County School District property taxes, regardless of income. This bill would increase that exemption to $50,000, meaning eligible seniors would pay school taxes on a smaller portion of their home's assessed value. Because the change affects local tax law, the Georgia Constitution requires it to pass by a two-thirds vote in both the House and Senate, which it did, and then go before Butts County school district voters in a referendum during the 2026 general primary. If a majority approve, the higher exemption takes effect January 1, 2027. If voters reject it or the election is not held as required, the whole Act is automatically repealed 365 days after the election date.

• Raises the Butts County School District homestead exemption for residents 62 and older from $15,000 to $50,000 of a home's assessed value.
• Requires the increase to be approved by Butts County school district voters in a referendum held during the 2026 general primary.
• Sets the exemption increase to take effect January 1, 2027 if voters approve it.
• Automatically repeals the entire Act 365 days after the referendum if voters reject it or the election is not properly conducted.
• Allows any Butts 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.

Butts County homeowners age 62 or older who qualify for the existing homestead exemption, the Butts County School District (which relies on the ad valorem tax revenue), the Butts County election superintendent, and voters in the Butts County school district who will decide the referendum.

If approved by voters, eligible senior homeowners in Butts County would owe school property taxes on a smaller share of their home's value, lowering their tax bills. The change depends entirely on a countywide vote in 2026, so nothing changes unless that referendum passes.

• Section 1 rewrites subsection (a) of the 2001 Act to raise the exemption amount from $15,000.00 to $50,000.00 of assessed home value for qualifying seniors.
• Section 2 requires the Act to receive a two-thirds majority vote in both legislative chambers to comply with the Georgia Constitution.
• Section 3 directs the Butts County election superintendent to hold a referendum during the 2026 general primary, specifies the ballot language, and sets January 1, 2027 as the effective date if voters approve.
• Section 3 also provides that if voters reject the measure or the election isn't held as required, the Act is automatically repealed 365 days after the election date.
• Section 3 allows any Butts County school district elector to seek a writ of mandamus if the election superintendent fails to call or conduct the required election.
• Section 4 states the Act otherwise takes effect upon the Governor's approval or upon becoming law without such approval.

1. 2025-05-14Effective Date
2. 2025-05-14Act 326
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-25Senate Read and Referred (Senate)
8. 2025-03-21House Passed/Adopted (House)

• Clint Crowe (R, HD-118)Primary sponsor

1. PassedHouse voteMarch 21, 2025

   158 yea, 0 nay (9 not voting, 13 excused)

   Local Calendar: House Vote #293

2. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #313

• property taxes
• homestead exemption
• senior citizens
• Butts County
• school district funding