HB 776: Fulton County; school district ad valorem tax; provide homestead exemption

Currently, homeowners in the Fulton County school district have various homestead exemptions that reduce the value of their property subject to school taxes, but none specifically tied to reaching age 70. This bill creates a new exemption for senior citizens, defined as people 70 or older who have held a homestead exemption in the district for five of the last six years. The exemption would reduce a qualifying homestead's assessed value by 50 percent for purposes of Fulton County school district property taxes, on top of other exemptions the person already receives, though it would not apply to state, county, municipal, or independent school district taxes. Because it changes property tax law, the bill needs a two-thirds vote in both legislative chambers and then approval by Fulton County school district voters in a November 2025 referendum. If voters approve, the exemption starts with the 2026 tax year. If they reject it or the vote is not held, the bill repeals itself automatically about a year later.

• Creates a new homestead exemption for Fulton County school district residents age 70 or older, cutting the taxable assessed value of their home in half for school taxes.
• Requires applicants to file with the Fulton County tax commissioner and prove they have held a homestead exemption in the district for five of the last six years.
• Makes the exemption automatically renew each year as long as the person keeps living in the home, without needing to reapply.
• Limits the exemption so it applies only to school district taxes, not state, county, municipal, or independent school district taxes.
• Requires a countywide referendum in November 2025 before the exemption can take effect, with automatic repeal if voters reject it or no election is held.

Homeowners age 70 and older living in the Fulton County school district who have held a homestead exemption there for at least five of the past six years, the Fulton County tax commissioner's office, which processes applications, and the Fulton County election superintendent, who must run the referendum.

Qualifying senior homeowners in the Fulton County school district would see their school property tax bill cut roughly in half, reducing revenue collected for school purposes from those households while other taxpayers and services remain unaffected by this specific change.

• Section 1 defines who counts as a senior citizen (age 70 or older with five of the last six years holding a homestead exemption) and sets the exemption at 50 percent of assessed value.
• Section 1(c) and (d) require an initial application to the Fulton County tax commissioner, with automatic renewal in later years unless the person becomes ineligible.
• Section 1(e) clarifies the exemption applies only to Fulton County school district taxes and stacks with, rather than replaces, other homestead exemptions except other senior exemptions.
• Section 1(f) sets the exemption's start date as January 1, 2026, if approved.
• Section 2 requires a two-thirds vote in both the House and Senate because it is a constitutional tax matter.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2025, with automatic repeal 365 days later if voters reject it or no election occurs.
• Section 4 sets the general effective date as the Governor's approval, except for the referendum-tied Section 1.

1. 2025-05-13Effective Date
2. 2025-05-13Act 223
3. 2025-05-13House 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)

• Jan Jones (R, HD-47)Primary sponsor
• Lydia Glaize (D, HD-67)
• Chuck Martin (R, HD-49)
• Mekyah McQueen (D, HD-61)
• Todd Jones (R, HD-25)
• Robert Dawson (D, HD-65)

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
• Fulton County schools
• senior citizens
• local referendum