HB 784: Columbia County; ad valorem tax for county purposes; provide homestead exemption

This bill would give homeowners in Columbia County a break on their property taxes (called a homestead exemption) by exempting $8,000 of a home's assessed value from the county's general ad valorem taxes, which are property taxes used to pay for county government operations and bonded debt. Homeowners would need to apply once through the Columbia County tax commissioner, and the exemption would renew automatically each year as long as they still live in the home and remain eligible. The exemption would not reduce state taxes, school taxes, or city taxes, only the county's general fund taxes, and it would be reduced by any amount already exempted under a separate state law for disabled veterans. Because it changes local tax law, the Georgia Constitution requires two-thirds approval in both the House and Senate, which the bill states it received. It also requires Columbia County voters to approve it in a referendum on November 4, 2025. If approved, the exemption starts January 1, 2026; if rejected or no election is held, the whole law is automatically repealed a year after the election date.

• Creates an $8,000 homestead exemption against Columbia County's general county property taxes for homeowners who qualify as residents under Georgia's homestead law.
• Requires homeowners to file a one-time application with the Columbia County tax commissioner, after which the exemption renews automatically each year.
• Excludes the exemption from applying to state taxes, school taxes, and city taxes, limiting it strictly to county general purpose taxes.
• Reduces the new exemption by any amount already exempted under the state's disabled veteran homestead exemption (O.C.G.A. § 48-5-44).
• Requires a countywide referendum on November 4, 2025 before the exemption can take effect, with automatic repeal of the whole Act if voters reject it or no election occurs.

Homeowners in Columbia County who qualify for a homestead exemption, the Columbia County tax commissioner's office, which must process applications, and the county government, which would collect less property tax revenue for general county purposes if voters approve the measure.

If voters approve it, qualifying Columbia County homeowners would pay county property taxes on a smaller portion of their home's assessed value starting in 2026, lowering their county tax bills while leaving school, state, and municipal taxes unchanged.

• Section 1 defines the exemption, sets its value at $8,000 of assessed home value, and limits eligible homestead property to five contiguous acres.
• Section 1(c) and (d) require a one-time application with the county tax commissioner, after which the exemption renews automatically each year without reapplication.
• Section 1(e) excludes state, school, and municipal taxes from the exemption and reduces it by any amount already exempted for disabled veterans under O.C.G.A. § 48-5-44.
• Section 1(f) makes the exemption apply to taxable years beginning on or after January 1, 2026.
• Section 2 requires the Act to pass by a two-thirds vote of both legislative chambers under the Georgia Constitution.
• Section 3 mandates a countywide referendum on November 4, 2025, with the exemption taking effect only if a majority of voters approve it.
• Section 3 provides that if voters reject the measure or the election is not held, the entire Act is automatically repealed 365 days after the election date.

1. 2025-05-13Effective Date
2. 2025-05-13Act 226
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. 2025-03-27Senate 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
• local referendum