---
title: HB 775. Butts County; school district ad valorem tax; increase homestead exemption
collection: bills
id: 2025-2026/hb775
cite_as: HB 775, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb775
md_url: https://georgiacommons.org/bills/2025-2026/hb775.md
text_url: https://georgiacommons.org/bills/2025-2026/hb775/text
source_url: https://www.legis.ga.gov/legislation/71384
date: 2025-05-14
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/hb774.md
next: https://georgiacommons.org/bills/2025-2026/hb776.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 885
omitted_url: https://georgiacommons.org/bills/2025-2026/hb775.md?full=1
bill_number: HB 775
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-14
last_action: Effective Date 2025-05-14
sponsors:
  - Clint Crowe
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB775/2025
upstream_id: 2006977
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Butts County
  - senior citizens
  - school district taxes
---

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

## Text

25 LC 47 3538/AP
House Bill 775 (AS PASSED HOUSE AND SENATE)
By: Representative Crowe of the 118th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption from Butts County School District ad1
valorem taxes for educational purposes in the amount of $15,000.00 of the assessed value of2
the homestead for certain residents of that school district who are 62 years of age or over3
without regard to their income, approved April 13, 2001 (Ga. L. 2001, p. 4289), so as to4
increase said homestead exemption to $50,000.00; to provide for compliance with5
constitutional requirements; to provide for a referendum, effec tive dates, and automatic6
repeal; to provide for mandatory execution of election and judicial remedies regarding failure7
to comply; to 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
An Act to provide a homestead exemption from Butts County Schoo l District ad valorem11
taxes for educational purposes in the amount of $15,000.00 of t he assessed value of the12
homestead for certain residents of that school district who are 62 years of age or over without13
regard to their income, approved April 13, 2001 (Ga. L. 2001, p . 4289), is amended by14
revising subsection (a) of Section 2 as follows:15
H. B. 775
- 1 -
25 LC 47 3538/AP
"(a) Each resident of the Butts County School District who is a senior citizen is granted an16
exemption on that person's homestead from all Butts County School District ad valorem17
taxes for educational purposes in the amount of $50,000.00 of t he assessed value of that18
homestead. The value of that property in excess of such exempt ed amount shall remain19
subject to taxation."20
SECTION 2.21
In accordance with the requirements of Article VII, Section II of the Constitution of the State22
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23
vote in both the Senate and the House of Representatives.24
SECTION 3.25
The election superintendent of Butts County shall call and conduct an election as provided26
in this section for the purpose of submitting this Act to the e lectors of the Butts County27
school district for approval or rejection. The election superi ntendent shall conduct that28
election on the date of the general primary in 2026 and shall issue the call and conduct such29
election as provided by general law. The election superintende nt shall cause the date and30
purpose of the election to be published once a week for two weeks immediately preceding31
the date thereof in the official organ of Butts County. The ballot shall have written or printed32
thereon the words:33
"( ) YES34
35
( ) NO36
37
38
Shall the Act be approved which increases the homestead exemption from
Butts County school district ad valorem taxes for educational purposes for
certain residents of that school district who are 62 years of a ge or over
without regard to their income from $15,000.00 of the assessed value of the
homestead to $50,000.00 of the assessed value of such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring39
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on40
H. B. 775
- 2 -
25 LC 47 3538/AP
such question are for approval of the Act, Section 1 of this Act shall become of full force and41
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted42
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall43
be automatically repealed on the 365th calendar day following the election date provided for44
in this section. The expense of such election shall be borne by Butts County. It shall be the45
election superintendent's duty to certify the result thereof to the Secretary of State. The46
provisions of this section shall be mandatory upon the election superintendent and are not47
intended as directory. If the election superintendent fails or refuses to comply with this48
section, any elector of the Butts County school district may apply for a writ of mandamus to49
compel the election superintendent to perform his or her duties under this section. If the50
court finds that the election superintendent has not complied with this section, the court shall51
fashion appropriate relief requiring the election superintenden t to call and conduct such52
election on the date required by this section or on the next da te authorized for special53
elections provided for in Code Section 21-2-540 of the O.C.G.A.54
SECTION 4.55
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon56
its approval by the Governor or upon its becoming law without such approval.57
SECTION 5.58
All laws and parts of laws in conflict with this Act are repealed.59
H. B. 775
- 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 775 would raise the school tax homestead exemption for senior homeowners in the Butts County School District from $15,000 to $50,000 of assessed home value, pending voter approval.

### Plain-language summary

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

### What it does

- Increases the homestead exemption from Butts County School District property taxes for residents 62 and older from $15,000.00 to $50,000.00 of assessed home value, with no income limit.
- Requires a countywide referendum during the 2026 general primary before the increased exemption can take effect.
- Sets the exemption increase to become effective January 1, 2027 only if voters approve it in that referendum.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held as required.
- 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.

### Who it affects

Homeowners age 62 or older living in the Butts County School District, who would see a larger cut in the home value subject to school property taxes. It also affects the Butts County election superintendent, who must run the referendum, and Butts County, which pays the election's cost.

### Why it matters

If approved by voters, eligible senior homeowners in Butts County would owe school property taxes on $35,000 less of their home's assessed value than before, lowering their tax bills. The change depends entirely on a 2026 referendum and would not happen automatically.

### Key provisions

- Section 1 rewrites subsection (a) of the 2001 Act to raise the senior homestead exemption from $15,000.00 to $50,000.00 of assessed home value for Butts County School District taxes.
- Section 2 requires the Act to receive a two-thirds majority vote in both legislative chambers to comply with the Georgia Constitution (Article VII, Section II).
- Section 3 orders a referendum during the 2026 general primary, specifies the ballot language, sets the effective date of January 1, 2027 if approved, and provides for automatic repeal and mandamus enforcement if the vote fails or is not held.
- Section 4 makes the rest of the Act (other than the referendum timing) effective once the Governor signs it or it becomes law without signature.
- Section 5 repeals any conflicting laws.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Clint Crowe
- Official page: https://www.legis.ga.gov/legislation/71384

> The history, votes, and amendments (885 characters) are at https://georgiacommons.org/bills/2025-2026/hb775.md?full=1