--- title: HB 782. Chatham County Schools' Tax Relief Act; enact collection: bills id: 2025-2026/hb782 cite_as: HB 782, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb782 md_url: https://georgiacommons.org/bills/2025-2026/hb782.md text_url: https://georgiacommons.org/bills/2025-2026/hb782/text source_url: https://www.legis.ga.gov/legislation/71404 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/hb781.md next: https://georgiacommons.org/bills/2025-2026/hb783.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 884 omitted_url: https://georgiacommons.org/bills/2025-2026/hb782.md?full=1 bill_number: HB 782 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: - Ron Stephens - Jesse Petrea - Carl Gilliard - Bill Hitchens text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB782/2025 upstream_id: 2010556 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Chatham County schools - school tax relief - local referendum --- # HB 782. Chatham County Schools' Tax Relief Act; enact ## Text 25 LC 47 3591/AP House Bill 782 (AS PASSED HOUSE AND SENATE) By: Representatives Stephens of the 164 th, Petrea of the 166 th, Gilliard of the 162 nd, and Hitchens of the 161st A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Chatham County school district ad valorem taxes1 for educational purposes in an amount equal to the amount by wh ich the current year2 assessed value of a homestead exceeds the base year assessed value of such homestead; to3 provide for definitions; to specify the terms and conditions of the exemption and the4 procedures relating thereto; to provide for applicability; to provide a short title; to provide5 for compliance with constitutional requirements; to provide for a referendum, effective dates,6 automatic repeal, 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 This Act shall be known and may be cited as the "Chatham County Schools' Tax Relief Act."11 SECTION 2.12 (a) As used in this Act, the term:13 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for14 educational purposes levied by, for, or on behalf of the Chatham County school district,15 H. B. 782 - 1 - 25 LC 47 3591/AP except for any ad valorem taxes to pay interest on and to retir e county school district16 bonded indebtedness.17 (2) "Base year" means the taxable year immediately preceding the taxable year in which18 the exemption under subsection (b) of this section is first gra nted to the most recent19 owner of such homestead.20 (3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of21 the O.C.G.A., as amended, with the additional qualification that it shall include not more22 than five contiguous acres of homestead property.23 (b) Each resident of the Chatham County school district is gra nted an exemption on such24 person's homestead from Chatham County school district ad valorem taxes for educational25 purposes in an amount equal to the amount by which the current year assessed value of such26 homestead exceeds the base year assessed value, including any final determination of value27 on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such28 homestead. This exemption shall not apply to taxes assessed on improvements to such29 homestead or additional land that is added to such homestead af ter January 1 of the base30 year. If any real property is removed from such homestead, the base year assessed value,31 including any final determination of value on appeal pursuant to Code Section 48-5-311 of32 the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall33 be recalculated accordingly. The value of that property in excess of such exempted amount34 shall remain subject to taxation.35 (c) A person shall not receive the homestead exemption granted by subsection (b) of this36 section unless such person or person's agent files an application with the tax commissioner37 of Chatham County, giving such information relative to receivin g such exemption as will38 enable the tax commissioner of Chatham County to make a determi nation regarding the39 initial and continuing eligibility of such person for such exemption. The tax commissioner40 of Chatham County shall provide application forms for this purpose.41 H. B. 782 - 2 - 25 LC 47 3591/AP (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of42 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year43 so long as the person granted the homestead exemption under subsection (b) of this section44 occupies the residence as a homestead. After such person has filed the proper application as45 provided in subsection (c) of this section, it shall not be nec essary to make application46 thereafter for any year, and such exemption shall continue to be allowed to such person. It47 shall be the duty of any such person granted the homestead exemption under subsection (b)48 of this section to notify the tax commissioner of Chatham Count y in the event that such49 person for any reason becomes ineligible for such exemption. The surviving spouse of the50 person who has been granted the exemption provided for in subse ction (b) of this section51 shall continue to receive the exemption provided under subsection (b) of this section, so long52 as that surviving spouse continues to occupy the home as a residence and homestead.53 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any54 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem55 taxes for municipal purposes, or independent school district ad valorem taxes for educational56 purposes. The homestead exemption granted by subsection (b) of this section shall be in57 addition to and not in lieu of any other homestead exemption applicable to Chatham County58 school district ad valorem taxes for educational purposes.59 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years60 beginning on or after January 1, 2026.61 SECTION 3.62 In accordance with the requirements of Article VII, Section II of the Constitution of the State63 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority64 vote in both the Senate and the House of Representatives.65 H. B. 782 - 3 - 25 LC 47 3591/AP SECTION 4.66 The election superintendent of Chatham County shall call and co nduct an election as67 provided in this section for the purpose of submitting this Act to the electors of the Chatham68 County school district for approval or rejection. The election superintendent shall conduct69 that election on the Tuesday following the first Monday in November of 2025 and shall issue70 the call and conduct that election as provided by general law. The election superintendent71 shall cause the date and purpose of the election to be published once a week for two weeks72 immediately preceding the date thereof in the official organ of Chatham County. The ballot73 shall have written or printed thereon the words:74 "( ) YES75 76 ( ) NO77 78 79 80 Shall the Act be approved which provides a homestead exemption from Chatham 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 final 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 desiring81 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on82 such question are for approval of the Act, Section 2 of this Act shall become of full force and83 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted84 as provided in this section, Section 2 of this Act shall not become effective, and this Act shall85 be automatically repealed on the 365th calendar day following the election date provided for86 in this section. The expense of such election shall be borne by Chatham County. It shall be87 the election superintendent's duty to certify the result thereof to the Secretary of State. The88 provisions of this section shall be mandatory upon the election superintendent and are not89 intended as directory. If the election superintendent fails or refuses to comply with this90 section, any elector of the Chatham County school district may apply for a writ of mandamus91 to compel the election superintendent to perform his or her duties under this section. If the92 H. B. 782 - 4 - 25 LC 47 3591/AP court finds that the election superintendent has not complied with this section, the court shall93 fashion appropriate relief requiring the election superintenden t to call and conduct such94 election on the date required by this section or on the next da te authorized for special95 elections provided for in Code Section 21-2-540 of the O.C.G.A.96 SECTION 5.97 Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon98 its approval by the Governor or upon its becoming law without such approval.99 SECTION 6.100 All laws and parts of laws in conflict with this Act are repealed.101 H. B. 782 - 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 782 would create a homestead exemption capping how much Chatham County school taxes can rise on a home's assessed value, pending voter approval in a November 2025 referendum. ### Plain-language summary Chatham County homeowners currently pay school district property taxes based on their home's assessed value each year, which can rise as property values increase. This bill would create a homestead exemption that offsets any increase in a home's assessed value above its value in the year the owner first qualifies for the exemption, effectively shielding existing homeowners from school tax increases tied to rising home values. The exemption would not cover new improvements or added land, and it adjusts if property is removed from the homestead. Homeowners would need to 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. The exemption would not affect state, county, municipal, or independent school district taxes. Because it requires a two thirds vote in the General Assembly and voter approval in a November 2025 referendum, it would take effect January 1, 2026 only if approved; otherwise the law is automatically repealed. ### What it does - Grants Chatham County school district homeowners a property tax exemption equal to the growth in their home's assessed value since the year they first qualified. - Excludes new improvements or newly added land from the exemption, meaning those additions remain fully taxable. - Requires a one time application with the Chatham 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 voter approval in a November 2025 referendum and a two thirds legislative vote before the exemption can take effect on January 1, 2026. - Automatically repeals the entire Act if voters reject it or if the required election is not held. ### Who it affects Homeowners in the Chatham County school district who claim a homestead exemption, the Chatham County tax commissioner's office, which processes applications, and the Chatham County election superintendent, who must run the November 2025 referendum on the measure. ### Why it matters If approved by voters, homeowners in the Chatham County school district would see their school tax bills stop rising along with their home's assessed value, freezing that portion of their tax burden at the year they qualified, while new construction or added land would still be taxed at current value. ### Key provisions - Section 1 names the law the 'Chatham County Schools' Tax Relief Act.' - Section 2 defines terms like 'base year' and creates the exemption, limiting it to the increase in assessed value over the base year and excluding new improvements or added land. - Section 2(d) makes the exemption automatically renew yearly after the initial application and allows a surviving spouse to continue receiving it. - Section 2(e) clarifies the exemption applies only to Chatham County school district taxes, not state, county, municipal, or independent school district taxes. - Section 3 requires a two thirds majority vote in both the House and Senate for the Act to become law. - Section 4 schedules a Chatham County referendum for November 2025 and states the exemption takes effect January 1, 2026 only if approved, with automatic repeal otherwise. - Section 5 sets the general effective date as upon the Governor's approval or the Act becoming law without signature, except for the election provisions. ## Status - Status: Passed (2025-05-09) - Last action: Effective Date 2025-05-09 (2025-05-09) - Sponsors: Ron Stephens, Jesse Petrea, Carl Gilliard, Bill Hitchens - Official page: https://www.legis.ga.gov/legislation/71404 > The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb782.md?full=1