HB 793: Home Ownership Municipal Exemption (H.O.M.E.) Act; enact

This bill creates a homestead exemption from City of Brunswick property taxes for municipal purposes, meaning the general city taxes but not school, county, or state taxes. Instead of a flat exemption, the discount grows with how long the homeowner has owned the home: 5 percent for five years or less, up to 50 percent for those who have owned their home 30 years or more. A surviving spouse can keep the exemption if they continue living in the home. Homeowners must apply once with the city, and the exemption then renews automatically each year. Because this changes local taxation, the Georgia Constitution requires a two-thirds vote in the General Assembly, which the bill notes it received, and approval by City of Brunswick voters in a referendum held on the Tuesday after the first Monday in November 2025. If voters approve, the exemption starts for taxable years beginning January 1, 2026. If voters reject it or no election is held, the whole Act is automatically repealed 365 days after the election date.

• Creates a City of Brunswick homestead exemption from municipal ad valorem (property) taxes tied to how many years the owner has owned the home.
• Sets exemption tiers ranging from 5 percent off assessed value for five years or less of ownership up to 50 percent off for 30 years or more.
• Allows a surviving spouse to keep receiving the exemption as long as they continue to live in the home as their primary residence.
• Requires an initial application to the city but makes the exemption renew automatically each year without repeat filing.
• Excludes school, county, and state property taxes from the exemption, applying it only to City of Brunswick municipal taxes.
• Requires a November 2025 voter referendum in Brunswick before the exemption can take effect, with automatic repeal of the whole Act if voters reject it or no election occurs.

Homeowners who live in the City of Brunswick and claim their home as a homestead, especially long-time residents who would receive the largest tax discount. City of Brunswick government offices that administer property tax exemptions and Glynn County election officials who must run the referendum are also affected.

Longtime Brunswick homeowners could see a substantial cut in their city property tax bill, up to half the assessed value if they've owned their home 30 years or more, while newer owners get a smaller break. The change depends entirely on voters approving it in a November 2025 referendum.

• Section 2 defines the exemption and sets the tiered percentages: 5% (0-5 years), 10% (6-10 years), 20% (11-20 years), 30% (21-29 years), and 50% (30+ years) off assessed value.
• Section 2 limits the exemption to City of Brunswick municipal taxes, excluding bonded debt taxes, state, county, and school taxes.
• Section 2 lets a surviving spouse keep the exemption as long as they continue occupying the home as a homestead.
• Section 2 requires an initial application but makes the exemption automatically renew each year, with a duty to notify the city if the homeowner becomes ineligible.
• Section 2 sets applicability to taxable years beginning on or after January 1, 2026.
• Section 3 requires the Act to pass by a two-thirds majority vote in both the House and Senate under the Georgia Constitution.
• Section 4 requires a Brunswick voter referendum on the Tuesday after the first Monday in November 2025, with automatic repeal of the Act 365 days later if voters reject it or no election is held.
• Section 5 sets the Act's general effective date as upon the Governor's approval or becoming law without signature, except for the referendum-dependent provisions.

1. 2025-05-01Effective Date
2. 2025-05-01Act 55
3. 2025-05-01House Date Signed by Governor (House)
4. 2025-04-08House 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)

• Rick Townsend (R, HD-179)Primary sponsor
• Steven Sainz (R, HD-180)
• Buddy DeLoach (R, HD-167)

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
• Brunswick city government
• local referendum
• Glynn County