HB 783: Columbia County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption (a break on property taxes for a primary home) that applies only to the property taxes Columbia County's school district collects for education, including taxes used to pay off school bonds. Eligible homeowners would see $8,000 of their home's assessed value excluded from those school taxes, with the rest still taxed as usual. Homeowners must apply once with the Columbia County tax commissioner; after that the exemption renews automatically each year as long as they still live there and qualify. It does not apply to state, county, municipal, or independent school district taxes, and it is reduced by any exemption already received under a separate state disability provision (O.C.G.A. § 48-5-44). Because it changes local tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both chambers and then be approved by Columbia County school district voters in a November 2025 referendum before taking effect on January 1, 2026.

• Creates an $8,000 homestead exemption against Columbia County school district property taxes used for education, including school bond repayment.
• Requires homeowners to apply once with the Columbia County tax commissioner, after which the exemption renews automatically each year.
• Excludes the exemption from applying to state, county, municipal, or independent school district property taxes.
• Reduces the new exemption by any amount already exempted under a separate statewide disability homestead exemption (O.C.G.A. § 48-5-44).
• Requires a November 2025 referendum of Columbia County school district voters before the exemption can take effect on January 1, 2026.
• Sets automatic repeal of the whole Act if voters reject it or if the required election is not held.

Homeowners who live in the Columbia County school district and claim their home as a homestead, the Columbia County tax commissioner's office, which processes applications, and the Columbia County election superintendent, who must run the November 2025 referendum.

If voters approve it, qualifying homeowners in the Columbia County school district would owe school property taxes on $8,000 less of their home's value starting in 2026, lowering their tax bills, while other local, state, and municipal taxes stay the same.

• Section 1 defines the exemption, sets it at $8,000 of assessed home value, and limits eligible homesteads to no more than five contiguous acres.
• Section 1(c)-(d) requires a one-time application with the Columbia County tax commissioner, with automatic annual renewal unless the homeowner becomes ineligible.
• Section 1(e) excludes state, county, municipal, and independent school district taxes from the exemption and reduces it by any amount exempted under O.C.G.A. § 48-5-44.
• Section 1(f) applies the exemption starting with the 2026 tax year.
• Section 2 requires a two-thirds vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a November 2025 referendum in the Columbia County school district, with automatic repeal of the Act 365 days after the election if voters reject it or the election is not held.
• Section 4 sets the general effective date as approval by the Governor, except for the referendum-related timing in Section 3.

1. 2025-05-13Effective Date
2. 2025-05-13Act 225
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Gary Richardson (R, HD-125)Primary sponsor
• Mark Newton (R, HD-127)
• Rob Clifton (R, HD-131)
• Rob Leverett (R, HD-123)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 excused)

   Local Calendar: House Vote #302

2. PassedSenate voteMarch 28, 2025

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

   LOCAL CONSENT CALENDAR: Senate Vote #313

• property taxes
• homestead exemption
• Columbia County
• school funding
• local referendum