HB 805: Dublin, City of; school district ad valorem tax; provide homestead exemption

This bill creates a temporary homestead exemption for homeowners in the City of Dublin independent school district. It would shield homeowners from part of the growth in their school property taxes by exempting the amount by which a home's current assessed value exceeds an 'adjusted base year assessed value,' which can only rise by up to 20 percent a year plus the value of any major improvements. The exemption applies only to the school district's tax levy for educational purposes, not to bonded debt, county, state, or other school taxes, and it runs from tax year 2026 through 2030 before automatically ending. It generally does not transfer to a new owner, except a surviving spouse who keeps living in the home can keep it. Because it involves a homestead exemption, Georgia's constitution requires a two-thirds vote in the General Assembly and a local referendum, which was set for November 2025; if voters reject it or no election is held, the law is automatically repealed.

• Creates a homestead exemption from City of Dublin independent school district property taxes for educational purposes, limited to tax years 2026 through 2030.
• Caps annual growth in a homestead's taxable value for this exemption at 20 percent above the prior adjusted base year value, plus the value of any substantial improvements.
• Excludes school bond debt taxes, state taxes, and county taxes from the exemption, applying it only to the independent school district's educational operating levy.
• Requires homeowners to apply once with the City of Dublin's governing authority, after which the exemption renews automatically each year they stay in the home.
• Allows a surviving spouse who continues living in the home to keep receiving the exemption, but otherwise bars the exemption from transferring to a new owner.
• Requires a local voter referendum in Dublin and repeals the whole Act automatically if voters reject it or if no valid election occurs.

Homeowners who claim a homestead in the City of Dublin independent school district, the City of Dublin's governing authority and election superintendent, the Laurens County official legal organ that publishes election notices, and the Secretary of State's office, which receives the certified election results.

Homeowners in the Dublin school district could see slower growth in the school portion of their property tax bills for five years, since taxable value increases used for that levy would be capped annually. The exemption does not reduce county, state, or bond related school taxes, and it expires after 2030 unless renewed.

• Section 1 defines key terms like 'base year assessed value,' 'adjusted base year assessed value,' and 'substantial property change' that determine how much of a home's value is exempt each year.
• Section 1(b) grants the exemption equal to the difference between a homestead's current assessed value and its previous adjusted base year assessed value.
• Section 1(f) clarifies the exemption applies only to school district educational taxes, not state, county, or bond taxes, and generally stacks with other homestead exemptions unless a conflicting base-year exemption already exists.
• Section 1(g) limits the exemption to taxable years 2026 through 2030.
• Section 2 requires a two-thirds vote in both chambers of the General Assembly before the Act can become law, per the Georgia Constitution.
• Section 3 calls for a November 2025 referendum in the Dublin school district, with the exemption taking effect January 1, 2026 only if voters approve; otherwise the Act repeals itself 365 days after the election.
• Section 3(d) allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election if it is not conducted.

1. 2025-05-09Effective Date
2. 2025-05-09Act 106
3. 2025-05-09House 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
• City of Dublin
• school district taxes
• local referendum