---
title: HB 783. Columbia County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb783
cite_as: HB 783, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb783
md_url: https://georgiacommons.org/bills/2025-2026/hb783.md
text_url: https://georgiacommons.org/bills/2025-2026/hb783/text
source_url: https://www.legis.ga.gov/legislation/71405
date: 2025-05-13
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.
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omitted: votes and history
omitted_chars: 884
omitted_url: https://georgiacommons.org/bills/2025-2026/hb783.md?full=1
bill_number: HB 783
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-13
last_action: Effective Date 2025-05-13
sponsors:
  - Gary Richardson
  - Mark Newton
  - Rob Clifton
  - Rob Leverett
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB783/2025
upstream_id: 2010572
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Columbia County
  - school funding
  - local referendum
---

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

## Text

25 LC 47 3625/AP
House Bill 783 (AS PASSED HOUSE AND SENATE)
By: Representatives Richardson of the 125th, Newton of the 127th, Clifton of the 131st, and
Leverett of the 123rd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Columbia County school district ad valorem taxes1
for educational purposes in the amount of $8,000.00 of the assessed value of the homestead2
for residents of that school district; to provide for definitio n s ; t o s p e c i f y t h e t e r m s a n d3
conditions of the exemption and the procedures relating thereto; to provide for applicability;4
to provide for compliance with constitutional requirements; to provide for a referendum,5
effective dates, automatic repeal, mandatory execution of elect ion, and judicial remedies6
regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for7
other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12
educational purposes levied by, for, or on behalf of the Columbia County school district,13
including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
school district bonded indebtedness.15
H. B. 783
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25 LC 47 3625/AP
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16
the O.C.G.A., as amended, with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(b) Each resident of the Columbia County school district is granted an exemption on such19
person's homestead from Columbia County school district ad valorem taxes for educational20
purposes in the amount of $8,000.00 of the assessed value of that homestead. The value of21
such property in excess of such exempted amount shall remain subject to taxation.22
(c) A person shall not receive the homestead exemption granted by subsection (b) of this23
section unless such person or person's agent files an application with the tax commissioner24
of Columbia County, giving such information relative to receiving such exemption as will25
enable the tax commissioner of Columbia County to make a determ ination regarding the26
initial and continuing eligibility of such person for such exemption. The tax commissioner27
of Columbia County shall provide application forms for this purpose.28
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of29
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year30
so long as the person granted the homestead exemption under subsection (b) of this section31
occupies such residence as a homestead. After a person has filed the proper application as32
provided in subsection (c) of this section, it shall not be nec essary to make application33
thereafter for any year, and the exemption shall continue to be allowed to such person. It34
shall be the duty of any person granted the homestead exemption under subsection (b) of this35
section to notify the tax commissioner of Columbia County in the event that such person for36
any reason becomes ineligible for such exemption.37
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any38
state ad valorem taxes, county ad valorem taxes for county purp oses, independent school39
district ad valorem taxes for educational purposes, or municipa l ad valorem taxes for40
municipal purposes. The homestead exemption granted by subsection (b) of this section shall41
be in addition to and not in lieu of any other homestead exemption applicable to Columbia42
H. B. 783
- 2 -
25 LC 47 3625/AP
County school district ad valorem taxes for educational purposes; provided, however, that43
the exemption granted by subsection (b) of this section shall be reduced by the amount of the44
assessed value of the homestead that is exempt pursuant to Code Section 48-5-44 of the45
O.C.G.A.46
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years47
beginning on or after January 1, 2026.48
SECTION 2.49
In accordance with the requirements of Article VII, Section II of the Constitution of the State50
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority51
vote in both the Senate and the House of Representatives.52
SECTION 3.53
The election superintendent of Columbia County shall call and c onduct an election as54
provided in this section for the purpose of submitting this Act to the electors of the Columbia55
County school district for approval or rejection. The election superintendent shall conduct56
that election on the Tuesday following the first Monday in November, 2025, and shall issue57
the call and conduct that election as provided by general law. The election superintendent58
shall cause the date and purpose of the election to be published once a week for two weeks59
immediately preceding the date thereof in the official organ of Columbia County. The ballot60
shall have written or printed thereon the words:61
"( ) YES62
63
( ) NO64
65
Shall the Act be approved which provides a homestead exemption from
Columbia County school district ad valorem taxes for educational purposes
in the amount of $8,000.00 of the assessed value of the homeste ad for
residents of that school district?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring66
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on67
H. B. 783
- 3 -
25 LC 47 3625/AP
such question are for approval of the Act, Section 1 of this Act shall become of full force and68
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted69
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall70
be automatically repealed on the 365th calendar day following the election date provided for71
in this section. The expense of such election shall be borne b y Columbia County. It shall72
be the election superintendent's duty to certify the result the reof to the Secretary of State. 73
The provisions of this section shall be mandatory upon the election superintendent and are74
not intended as directory. If the election superintendent fails or refuses to comply with this75
section, any elector of the Columbia County school district may apply for a writ of76
mandamus to compel the election superintendent to perform his o r her duties under this77
section. If the court finds that the election superintendent has not complied with this section,78
the court shall fashion appropriate relief requiring the electi on superintendent to call and79
conduct such election on the date required by this section or on the next date authorized for80
special elections provided for in Code Section 21-2-540 of the O.C.G.A.81
SECTION 4.82
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83
its approval by the Governor or upon its becoming law without such approval.84
SECTION 5.85
All laws and parts of laws in conflict with this Act are repealed. 86
H. B. 783
- 4 -

## 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 783 would give homeowners in the Columbia County school district an $8,000 exemption from school ad valorem taxes, pending voter approval in a November 2025 referendum.

### Plain-language summary

This bill creates a new homestead exemption specifically for Columbia County school district property taxes that fund education. A qualifying homeowner would get $8,000 of their home's assessed value exempted from those school taxes, with the remaining value still taxed. The exemption applies to a homestead as defined under Georgia law (O.C.G.A. 48-5-40), including up to five acres of surrounding land, and is on top of, not instead of, other existing homestead exemptions.

Homeowners must apply through the Columbia County tax commissioner, and once approved, the exemption renews automatically each year unless the homeowner becomes ineligible. The exemption does not affect state, county, municipal, or independent school district taxes. Because this changes local tax law, the state constitution requires the bill to pass with a two-thirds vote in both legislative chambers, and it also requires local voter approval in a November 2025 referendum before taking effect on January 1, 2026. If voters reject it or the election is not held properly, the bill is automatically repealed a year after the election date.

### What it does

- Creates an $8,000 homestead exemption from Columbia County school district ad valorem (property) taxes used for education, starting with tax years on or after January 1, 2026.
- Requires homeowners to apply with the Columbia County tax commissioner and provide information to prove eligibility for the exemption.
- Makes the exemption automatically renew each year unless the homeowner becomes ineligible, at which point they must notify the tax commissioner.
- Reduces the new exemption amount by any value already exempted under a separate state law (O.C.G.A. 48-5-44) so exemptions do not fully stack.
- Requires a countywide referendum in November 2025 and automatically repeals the law if voters reject it or the election is not properly conducted.
- Limits the exemption so it does not apply to state, county, municipal, or independent school district taxes, only Columbia County school district taxes.

### Who it affects

Homeowners who live in the Columbia County school district and qualify for a homestead exemption, the Columbia County tax commissioner's office, which must process applications, and the Columbia County election superintendent, who must run the required November 2025 referendum.

### Why it matters

If approved by voters, eligible homeowners in the Columbia County school district would see a lower school tax bill because $8,000 of their home's value would no longer be taxed for education purposes, while the school district's tax collections from those properties would shrink accordingly.

### Key provisions

- Section 1 defines terms, sets the $8,000 exemption amount, and limits the qualifying homestead to no more than five contiguous acres.
- Section 1(c) and (d) require an application to the Columbia County tax commissioner, with automatic annual renewal once approved.
- Section 1(e) clarifies the exemption applies only to Columbia County school district taxes and is reduced by any amount already exempt under O.C.G.A. 48-5-44.
- Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2026.
- Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, as required by the Georgia Constitution.
- Section 3 requires a November 2025 referendum in the Columbia County school district, with the exemption taking effect only if a majority approve it, and automatic repeal within 365 days if it fails or the election is not properly held.
- Section 4 sets the Act's general effective date as upon the Governor's signature or it becoming law without signature, except for the election provisions in Section 3.

## Status

- Status: Passed (2025-05-13)
- Last action: Effective Date 2025-05-13 (2025-05-13)
- Sponsors: Gary Richardson, Mark Newton, Rob Clifton, Rob Leverett
- Official page: https://www.legis.ga.gov/legislation/71405

> The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb783.md?full=1