Georgia CommonsHouse · Passed · 2025-2026 Regular Session
HB 782: Chatham County Schools' Tax Relief Act; enact
Last action May 9, 2025 · Effective Date
House Bill 782 would create a new homestead tax exemption for Chatham County school taxes, freezing the taxable value of a home at its level before the exemption starts and exempting later increases, pending voter approval in November 2025.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.
In plain language
Currently, homeowners in the Chatham County school district pay school property taxes based on their home's current assessed value, which typically rises over time. This bill would let homeowners exclude from school taxation any increase in their home's assessed value above what it was the year before they first got the exemption (the 'base year'). The exemption would not cover new improvements or added land, and would be adjusted downward if part of the property is removed. Homeowners would apply once with the Chatham County tax commissioner, and the exemption would renew automatically as long as they keep living there; a surviving spouse can keep it too. It would not affect state, county, municipal, or independent school district taxes, and stacks on top of other homestead exemptions. Because it changes tax law, it needs a two-thirds vote in the General Assembly and voter approval in a November 2025 referendum. If approved, it starts January 1, 2026; if rejected, the Act repeals itself.
What the bill does
- Creates a homestead exemption from Chatham County school district taxes equal to the growth in a home's assessed value since the base year (the year before the exemption was first granted).
- Excludes the exemption from applying to new improvements or added land, and requires the base year value to be adjusted if property is removed from the homestead.
- Requires a one-time application with the Chatham County tax commissioner, after which the exemption renews automatically each year without refiling.
- Extends the exemption to a surviving spouse who continues to live in the home.
- Limits the exemption to Chatham County school taxes only, leaving state, county, municipal, and independent school district taxes unaffected.
- Requires voter approval in a November 2025 referendum and a two-thirds legislative vote, with automatic repeal if the referendum fails.
Who it affects
Homeowners who live in the Chatham County school district and claim their home as a homestead, the Chatham County tax commissioner's office, which processes applications, and the Chatham County election superintendent, who must run the November 2025 referendum.
Why it matters
If voters approve it, homeowners in the Chatham County school district would see their school tax bills grow more slowly, since increases in their home's assessed value above the base year would not be taxed for school purposes, while other local and state taxes stay the same.
Key provisions
- Section 2 defines 'base year' as the year before a homeowner first gets the exemption, and limits the homestead definition to include up to five contiguous acres.
- Section 2(b) grants the exemption equal to the difference between the current year's assessed value and the base year's assessed value, excluding new improvements or added land.
- Section 2(c) and (d) require a one-time application with the Chatham County tax commissioner and provide for automatic annual renewal and survivor continuation.
- Section 2(e) clarifies the exemption applies only to Chatham County school district taxes, not state, county, municipal, or independent school district taxes.
- Section 2(f) sets the exemption to apply to taxable years beginning on or after January 1, 2026.
- Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law.
- Section 4 requires a November 2025 referendum in the Chatham County school district, with automatic repeal 365 days after the election if voters reject it or if the election is not properly held.
- Section 5 sets the effective date as upon the Governor's approval, except for the referendum provisions in Section 4.
From the bill
“an amount equal to the amount by which the current year assessed value of such homestead exceeds the base year assessed value”
“If the Act is not so approved or if the election is not conducted as provided in this section, Section 2 of this Act shall not become effective, and this Act shall be automatically repealed on the 365th calendar day following the election date”
Status timeline
- Effective Date
- Act 105
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- Senate Passed/Adopted (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
Show full history (13 actions)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Ron Stephens (R, HD-164)
- Jesse Petrea (R, HD-166)
- Carl Gilliard (D, HD-162)
- Bill Hitchens (R, HD-161)
Votes
- House voteMarch 25, 2025
170 yea, 0 nay (6 not voting, 4 excused)
- Senate voteMarch 28, 2025
53 yea, 0 nay (1 not voting, 2 excused)
Topics
- property taxes
- homestead exemption
- Chatham County schools
- school taxes
- local referendum