---
title: HB 803. Dublin, City of; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb803
cite_as: HB 803, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb803
md_url: https://georgiacommons.org/bills/2025-2026/hb803.md
text_url: https://georgiacommons.org/bills/2025-2026/hb803/text
source_url: https://www.legis.ga.gov/legislation/71488
date: 2025-05-14
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: 885
omitted_url: https://georgiacommons.org/bills/2025-2026/hb803.md?full=1
bill_number: HB 803
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-14
last_action: Effective Date 2025-05-14
sponsors:
  - James Hatchett
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB803/2025
upstream_id: 2012185
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - City of Dublin
  - school district taxes
---

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

## Text

25 LC 47 3622/AP
House Bill 803 (AS PASSED HOUSE AND SENATE)
By: Representative Hatchett of the 155th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Dublin independen t school district ad1
valorem taxes for educational purposes in the amount of $7,000.00 of the assessed value of2
the homestead for residents of that school district who are between 62 and 64 years of age;3
to provide a homestead exemption from City of Dublin independen t school district ad4
valorem taxes for educational purposes in the amount of $14,000.00 of the assessed value of5
the homestead for residents of that school district who are between 65 and 72 years of age;6
to provide a homestead exemption from City of Dublin independen t school district ad7
valorem taxes for educational purposes in the amount of $21,000.00 of the assessed value of8
the homestead for residents of that school district who are between 73 and 79 years of age;9
to provide a homestead exemption from City of Dublin independen t school district ad10
valorem taxes for educational purposes in the full amount of th e assessed value of the11
homestead for residents of that school district who are 80 years of age or older; to provide12
that such exemption shall only apply to tax years 2026 through 2030; to provide for13
definitions; to specify the terms and conditions of the exemption and the procedures relating14
thereto; to provide for applicability; to provide for complianc e with constitutional15
requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory16
execution of election, and judicial remedies regarding failure to comply; to provide for17
related matters; to repeal conflicting laws; and for other purposes.18
H. B. 803
- 1 -
25 LC 47 3622/AP
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:19
SECTION 1.20
(a) As used in this Act, the term:21
(1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for22
educational purposes levied by, for, or on behalf of the City of Dublin independent school23
district, except for any ad valorem taxes to pay interest on an d to retire independent24
school district bonded indebtedness.25
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of26
the O.C.G.A., as amended, with the additional qualification that it shall include not more27
than five contiguous acres of homestead property.28
(b)(1) Each resident of the City of Dublin independent school district who is between 6229
and 64 years of age is granted an exemption on such person's ho mestead from City of30
Dublin independent school district ad valorem taxes for educati onal purposes in the31
amount of $7,000.00 of the assessed value of such homestead. The value of that property32
in excess of such exempted amount shall remain subject to taxation.33
(2) Each resident of the City of Dublin independent school dis trict who is between 6534
and 72 years of age is granted an exemption on such person's ho mestead from City of35
Dublin independent school district ad valorem taxes for educati onal purposes in the36
amount of $14,000.00 of the assessed value of such homestead. The value of that37
property in excess of such exempted amount shall remain subject to taxation.38
(3) Each resident of the City of Dublin independent school dis trict who is between 7339
and 79 years of age is granted an exemption on such person's ho mestead from City of40
Dublin independent school district ad valorem taxes for educati onal purposes in the41
amount of $21,000.00 of the assessed value of such homestead. The value of that42
property in excess of such exempted amount shall remain subject to taxation.43
H. B. 803
- 2 -
25 LC 47 3622/AP
(4) Each resident of the City of Dublin independent school district who is 80 years of age44
or older is granted an exemption on such person's homestead fro m City of Dublin45
independent school district ad valorem taxes for educational purposes in the full amount46
of the assessed value of such homestead. The value of that pro perty in excess of such47
exempted amount shall remain subject to taxation.48
(c) A person shall not receive the homestead exemption granted by subsection (b) of this49
section unless such person or person's agent files an application with the governing authority50
of the City of Dublin, or the designee thereof, giving such person's age and such additional51
information relative to receiving such exemption as will enable the governing authority of52
the City of Dublin, or the designee thereof, to make a determination regarding the initial and53
continuing eligibility of such person for such exemption. The governing authority of the City54
of Dublin, or the designee thereof, shall provide application forms for this purpose.55
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of56
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year57
so long as the person granted the homestead exemption under subsection (b) of this section58
occupies the residence as a homestead. After such person has filed the proper application as59
provided in subsection (c) of this section, it shall not be nec essary to make application60
thereafter for any year, and such exemption shall continue to be allowed to such person. It61
shall be the duty of any such person granted the homestead exemption under subsection (b)62
of this section to notify the governing authority of the City of Dublin, or the designee thereof,63
in the event that such person for any reason becomes ineligible for such exemption.64
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any65
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem66
taxes for municipal purposes, or county school district ad valo rem taxes for educational67
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu68
of and not in addition to any other homestead exemption applica ble to City of Dublin69
independent school district ad valorem taxes for educational purposes.70
H. B. 803
- 3 -
25 LC 47 3622/AP
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years71
beginning on or after January 1, 2026, and ending on or before December 31, 2030.72
SECTION 2.73
In accordance with the requirements of Article VII, Section II of the Constitution of the State74
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority75
vote in both the Senate and the House of Representatives.76
SECTION 3.77
The municipal election superintendent of the City of Dublin sha ll call and conduct an78
election as provided in this section for the purpose of submitting this Act to the electors of79
the City of Dublin independent school district for approval or rejection. The municipal80
election superintendent shall conduct that election on the Tuesday following the first Monday81
in November, 2025, and shall issue the call and conduct that election as provided by general82
law. The municipal election superintendent shall cause the date and purpose of the election83
to be published once a week for two weeks immediately preceding the date thereof in the84
official organ of Laurens County. The ballot shall have written or printed thereon the words:85
"( ) YES86
87
( ) NO88
89
90
91
92
93
94
95
Shall the Act be approved which provides a homestead exemption from City
of Dublin independent school district ad valorem taxes for educ ational
purposes for tax years 2026, 2027, 2028, 2029, and 2030:
(1) In the amount of $7,000.00 of the assessed value of the homestead for
residents of that school district who are between 62 and 64 years of age;
(2) In the amount of $14,000.00 of the assessed value of the homestead
for residents of that school district who are between 65 and 72 years of
age;
(3) In the amount of $21,000.00 of the assessed value of the homestead
for residents of that school district who are between 73 and 79 years of
H. B. 803
- 4 -
25 LC 47 3622/AP
96
97
98
age; and
(4) In the full amount of the assessed value of the homestead for residents
of that school district who are 80 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring99
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on100
such question are for approval of the Act, Section 1 of this Act shall become of full force and101
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted102
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall103
be automatically repealed on the 365th calendar day following the election date provided for104
in this section. The expense of such election shall be borne by the City of Dublin. It shall105
be the municipal election superintendent's duty to certify the result thereof to the Secretary106
of State. The provisions of this section shall be mandatory up on the municipal election107
superintendent and are not intended as directory. If the munic ipal election superintendent108
fails or refuses to comply with this section, any elector of th e City of Dublin independent109
school district may apply for a writ of mandamus to compel the municipal election110
superintendent to perform his or her duties under this section. If the court finds that the111
municipal election superintendent has not complied with this section, the court shall fashion112
appropriate relief requiring the municipal election superintendent to call and conduct such113
election on the date required by this section or on the next da te authorized for special114
elections provided for in Code Section 21-2-540 of the O.C.G.A.115
SECTION 4.116
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon117
its approval by the Governor or upon its becoming law without such approval.118
SECTION 5.119
All laws and parts of laws in conflict with this Act are repealed.120
H. B. 803
- 5 -

## 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 803 would create age based property tax breaks for older homeowners in the City of Dublin's independent school district, temporarily lasting from 2026 through 2030, pending voter approval.

### Plain-language summary

This bill sets up a tiered homestead exemption (a break on property taxes for a primary home) from City of Dublin independent school district property taxes used for educational purposes. The exemption amount grows with the homeowner's age: $7,000 of assessed value for those 62 to 64, $14,000 for those 65 to 72, $21,000 for those 73 to 79, and a full exemption covering the entire assessed value for anyone 80 or older. It applies only to school district taxes for education, not to bond debt payments, county, state, or municipal taxes.
The exemption would only apply to tax years 2026 through 2030 and requires homeowners to apply once with the City of Dublin's governing authority, after which it renews automatically as long as they still qualify. Because the bill changes a school district tax exemption, Georgia's constitution requires a two thirds vote in both legislative chambers and local voter approval. Voters in the district decide the question in a November 2025 referendum; if rejected, the law never takes effect and is automatically repealed about a year later.

### What it does

- Creates four age based tiers of property tax exemption on the assessed value of a homestead for City of Dublin independent school district education taxes.
- Sets exemption amounts of $7,000 for ages 62 to 64, $14,000 for ages 65 to 72, $21,000 for ages 73 to 79, and full exemption for age 80 and older.
- Limits the exemption to tax years 2026 through 2030, after which it would no longer apply unless renewed by future legislation.
- Requires homeowners to file a one time application with the City of Dublin's governing authority to claim and keep the exemption.
- Requires a November 2025 referendum in the school district; if voters reject it or no election is held, the law is automatically repealed about a year later.
- Excludes bonded debt taxes and all state, county, and municipal taxes from the exemption, applying it only to school operating taxes.

### Who it affects

Homeowners age 62 and older who live within the City of Dublin independent school district, especially those 80 and older who would owe no school operating property tax at all. It also affects the City of Dublin's election superintendent, tax officials, and the school district's tax revenue.

### Why it matters

Older homeowners in the Dublin school district could see meaningful reductions or elimination of their school property tax bills for five years, easing costs for fixed income residents, while the district would collect less education tax revenue from those households during that period.

### Key provisions

- Section 1 defines the tax types covered and 'homestead' by reference to Georgia's homestead statute (O.C.G.A. § 48-5-40), including up to five contiguous acres.
- Section 1(b) sets the four age based exemption tiers: $7,000 (62-64), $14,000 (65-72), $21,000 (73-79), and full exemption (80+).
- Section 1(c) and (d) require a one time application to the City of Dublin's governing authority, with automatic annual renewal and a duty to report if a person becomes ineligible.
- Section 1(e) limits the exemption strictly to City of Dublin school district education taxes, excluding state, county, municipal, and bond related taxes.
- Section 1(f) restricts the exemption to tax years 2026 through 2030.
- Section 2 requires a two thirds majority vote in both the House and Senate under the Georgia Constitution for this local tax law to take effect.
- Section 3 requires a November 2025 referendum in the City of Dublin school district, with automatic repeal about a year later if voters reject it or no election occurs.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: James Hatchett
- Official page: https://www.legis.ga.gov/legislation/71488

> The history, votes, and amendments (885 characters) are at https://georgiacommons.org/bills/2025-2026/hb803.md?full=1