HB 806: Oglethorpe County; school district ad valorem tax; provide homestead exemption

This bill creates a special homestead exemption from Oglethorpe County school district property taxes for residents age 67 or older. The exemption covers the difference between a home's current assessed value and its value in the year before the person first qualified (the base year), effectively freezing the school tax bill on the home's value as it appreciates over time. It does not apply to new improvements or added land, and the base value adjusts if property is removed from the homestead. The exemption does not affect state, county, municipal, or independent school district taxes, and it replaces rather than adds to any other school tax homestead exemption. Homeowners must apply once through the Oglethorpe County tax commissioner, after which it renews automatically. Because the bill requires a two-thirds vote and a local referendum, Oglethorpe County school district voters must approve it in a November 2025 election before it can take effect on January 1, 2026; if rejected, the law is automatically repealed a year later.

• Creates a homestead exemption for Oglethorpe County school district property taxes equal to the growth in a home's assessed value above its base year value, for residents 67 and older.
• Excludes new improvements and added land from the exemption, and requires the base value to be adjusted if property is removed from the homestead.
• Requires a one-time application with the Oglethorpe County tax commissioner, after which the exemption renews automatically each year.
• Makes clear the exemption applies only to school district taxes for education, not state, county, municipal, or independent school district taxes.
• Requires voter approval in a November 2025 referendum and a two-thirds legislative vote, with automatic repeal if voters reject it or the election is not held.

Senior homeowners age 67 and older living in the Oglethorpe County school district, the Oglethorpe County tax commissioner who administers applications, the county election superintendent who must run the referendum, and the Oglethorpe County school district, which would collect somewhat less in property tax revenue from qualifying seniors.

If approved by voters, eligible seniors would see their school district property tax bill based on a locked-in home value rather than rising market assessments, potentially saving them money as home values increase, while the school district would collect less tax revenue from those homes over time.

• Section 1 defines key terms, including 'base year' as the year before a homeowner first qualifies, and limits the homestead to one-half acre.
• Section 1(b) grants the exemption equal to the difference between current and base year assessed value, excluding new improvements or added land.
• Section 1(c) and (d) require a one-time application with the Oglethorpe County tax commissioner and provide for automatic annual renewal.
• Section 1(e) clarifies the exemption applies only to school district educational taxes and replaces, rather than adds to, other school tax exemptions.
• Section 1(f) sets the exemption to apply starting with the 2026 tax year.
• Section 2 requires a two-thirds majority vote in both legislative chambers as required by the Georgia Constitution.
• Section 3 requires a countywide referendum by November 2025, specifies the ballot language, and provides for automatic repeal if voters reject the measure or no election occurs.
• Section 4 sets the effective date as approval by the Governor or becoming law without signature, except as modified by the referendum outcome in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 330
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)

• Trey Rhodes (R, HD-124)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
• Oglethorpe County
• school district taxes