HB 803: Dublin, City of; school district ad valorem tax; provide homestead exemption

This bill sets up a new break on property taxes for homeowners in the City of Dublin independent school district, but only for the portion of taxes that funds that school district's education budget. The exemption amount depends on the homeowner's age: $7,000 of assessed home value for those 62-64, $14,000 for those 65-72, $21,000 for those 73-79, and a full exemption covering the entire assessed value for those 80 and older. Homeowners must apply once with the City of Dublin to prove their age and eligibility, and the exemption then renews automatically each year as long as they still live there. The exemption would apply only to tax years 2026 through 2030. Because it changes property tax law, the Georgia Constitution requires the bill to pass with a two-thirds vote in both the House and Senate, which it did, and it also requires voter approval. Voters in the City of Dublin school district would decide the question in a November 2025 referendum. If voters reject it, or if no election is held, the whole law is automatically repealed.

• Creates a homestead exemption from City of Dublin school district property taxes for education, with the exempt amount rising in four age brackets from 62 up to 80 and older.
• Sets the exemption at $7,000 for ages 62-64, $14,000 for ages 65-72, $21,000 for ages 73-79, and full value for age 80 and up.
• Limits the exemption to tax years 2026 through 2030, after which it would need to be renewed or it lapses.
• Requires homeowners to file a one-time application with the City of Dublin to prove age and eligibility, after which the exemption renews automatically.
• Requires a November 2025 referendum of City of Dublin school district voters before the exemption can take effect, and automatically repeals the entire Act if voters reject it or no election is held.
• Clarifies the exemption applies only to school district education taxes, not state, county, municipal, or bond-related taxes.

Homeowners aged 62 and older who live in the City of Dublin independent school district, the City of Dublin government which must administer applications and run the referendum, and the school district itself, whose tax revenue from these homeowners would be reduced during the exemption period.

Eligible older homeowners in Dublin would see a lower school tax bill, with the savings increasing with age and reaching a full exemption at 80. The change depends entirely on voters approving it in a November 2025 referendum, and it automatically expires after the 2030 tax year.

• Section 1 defines the exemption amounts by age bracket and specifies the exemption applies only to City of Dublin school district taxes for education, not bonded debt.
• Section 1(c) and (d) require a one-time application with the City of Dublin's governing authority or its designee, with automatic annual renewal.
• Section 1(f) limits the exemption to taxable years January 1, 2026 through December 31, 2030.
• Section 2 requires a two-thirds majority vote in both chambers because the bill affects constitutional taxation provisions.
• Section 3 requires a November 2025 referendum in the City of Dublin school district, with the exemption taking effect January 1, 2026 only if approved, and automatic repeal within 365 days if not approved or if the election is not held.
• Section 3 allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

1. 2025-05-14Effective Date
2. 2025-05-14Act 329
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-28House Passed/Adopted (House)

• Matt Hatchett (R, HD-155)Primary sponsor

1. PassedHouse voteMarch 28, 2025

   160 yea, 0 nay (8 not voting, 12 excused)

   Local Calendar: House Vote #332

2. PassedSenate voteApril 2, 2025

   51 yea, 0 nay (2 not voting, 3 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #381

• property taxes
• homestead exemption
• senior citizens
• Dublin schools
• Laurens County