HB 791: Butts County; ad valorem tax; increase homestead exemption

Butts County currently gives residents age 62 and older a $4,000 exemption from county property taxes (called ad valorem taxes) on the assessed value of their home. This bill would amend that 2001 law to raise the exemption to $20,000, meaning more of a senior's home value would be shielded from county property taxation. Because the change affects property taxes, Georgia's constitution requires both a two-thirds vote in the General Assembly and approval by local voters. The bill sets up a referendum in Butts County on the Tuesday after the first Monday in November 2025. If a majority of voters approve, the higher exemption takes effect January 1, 2026. If voters reject it or the election isn't held properly, the increase never takes effect and the whole Act automatically repeals one year after the election date.

• Increases the Butts County senior homestead property tax exemption from $4,000 to $20,000 of a home's assessed value.
• Requires a countywide referendum in November 2025 asking voters to approve or reject the increase.
• Sets the new exemption to take effect January 1, 2026 only if voters approve it.
• Automatically repeals the entire Act 365 days after the election if voters reject it or the election is not properly held.
• Allows any Butts County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Senior residents of Butts County who are 62 or older and own a homestead there, who would see a larger break on their county property taxes if voters approve. Butts County government, which bears the cost of the election and administers the tax exemption, and the county election superintendent, who must run the referendum.

If approved, eligible senior homeowners in Butts County would owe county property taxes on $16,000 less of their home's assessed value than before, lowering their tax bills. The change depends entirely on a local voter referendum in November 2025, not just legislative passage.

• Section 1 rewrites the 2001 law to raise the Butts County senior homestead exemption from $4,000 to $20,000 of assessed home value.
• Section 2 requires the bill to pass by a two-thirds majority in both the House and Senate to satisfy Georgia constitutional rules for local tax changes.
• Section 3 schedules a Butts County referendum for the Tuesday after the first Monday in November 2025, specifies the ballot wording, and sets January 1, 2026 as the effective date if approved.
• Section 3 also provides that if voters reject the measure or the election is not properly conducted, the entire Act repeals automatically 365 days after the election date.
• Section 3 allows a Butts County elector to sue for a writ of mandamus if the election superintendent fails to hold the required election.
• Section 4 makes the rest of the Act effective upon the Governor's signature or otherwise becoming law.

1. 2025-05-13Effective Date
2. 2025-05-13Act 231
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-31Senate Passed/Adopted (Senate)
6. 2025-03-31Senate Committee Favorably Reported (Senate)
7. 2025-03-28Senate Read and Referred (Senate)
8. 2025-03-27House Passed/Adopted (House)

• Clint Crowe (R, HD-118)Primary sponsor

1. PassedHouse voteMarch 27, 2025

   164 yea, 0 nay (12 not voting, 4 excused)

   Local Calendar: House Vote #317

2. PassedSenate voteMarch 31, 2025

   49 yea, 0 nay (5 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #339

• property taxes
• homestead exemption
• Butts County
• senior citizens
• local referendum