--- title: HB 806. Oglethorpe County; school district ad valorem tax; provide homestead exemption collection: bills id: 2025-2026/hb806 cite_as: HB 806, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb806 md_url: https://georgiacommons.org/bills/2025-2026/hb806.md text_url: https://georgiacommons.org/bills/2025-2026/hb806/text source_url: https://www.legis.ga.gov/legislation/71491 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb805.md next: https://georgiacommons.org/bills/2025-2026/hb807.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 885 omitted_url: https://georgiacommons.org/bills/2025-2026/hb806.md?full=1 bill_number: HB 806 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: - Trey Rhodes text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB806/2025 upstream_id: 2012194 summaries_model: claude-sonnet-5 topic_tags: - property taxes - senior citizens - school funding - Oglethorpe County - homestead exemption --- # HB 806. Oglethorpe County; school district ad valorem tax; provide homestead exemption ## Text 25 LC 44 3134/AP House Bill 806 (AS PASSED HOUSE AND SENATE) By: Representative Rhodes of the 124th A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Oglethorpe County school district ad valorem taxes1 for educational purposes in an amount equal to the amount by wh ich the current year2 assessed value of a homestead exceeds the base year assessed value of such homestead; to3 provide for definitions; to specify the terms and conditions of the exemption and the4 procedures relating thereto; to provide for applicability; to p rovide for compliance with5 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6 mandatory execution of election, and judicial remedies regardin g failure to comply; to7 provide for related matters; to repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 (a) As used in this Act, the term:11 (1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12 educational purposes levied by, for, or on behalf of the Oglethorpe County school district,13 except for any ad valorem taxes to pay interest on and to retir e county school district14 bonded indebtedness.15 H. B. 806 - 1 - 25 LC 44 3134/AP (2) "Base year" means the taxable year immediately preceding the taxable year in which16 the exemption under subsection (b) of this section is first gra nted to the most recent17 owner of such homestead.18 (3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19 the O.C.G.A., as amended, with the additional qualification that it shall include not more20 than one-half contiguous acres of homestead property.21 (4) "Senior citizen" means a person who is 67 years of age or older on or before22 January 1 of the year in which application for the exemption under subsection (c) of this23 section is made.24 (b) Each resident of the Oglethorpe County school district who is a senior citizen is granted25 an exemption on such person's homestead from Oglethorpe County school district ad valorem26 taxes for educational purposes in an amount equal to the amount by which the current year27 assessed value of such homestead exceeds the base year assessed value, including any final28 determination of value on appeal pursuant to Code Section 48-5- 311 of the O.C.G.A., as29 amended, of such homestead. This exemption shall not apply to taxes assessed on30 improvements to such homestead or additional land that is added to such homestead after31 January 1 of the base year. If any real property is removed from such homestead, the base32 year assessed value, including any final determination of value on appeal pursuant to Code33 Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to reflect such removal, and34 the exemption shall be recalculated accordingly. The value of that property in excess of such35 exempted amount shall remain subject to taxation.36 (c) A person shall not receive the homestead exemption granted by subsection (b) of this37 section unless such person or person's agent files an application with the tax commissioner38 of Oglethorpe County, giving such information relative to receiving such exemption as will39 enable the tax commissioner of Oglethorpe County to make a dete rmination regarding the40 initial and continuing eligibility of such person for such exemption. The tax commissioner41 of Oglethorpe County shall provide application forms for this purpose.42 H. B. 806 - 2 - 25 LC 44 3134/AP (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of43 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year44 so long as the person granted the homestead exemption under subsection (b) of this section45 occupies the residence as a homestead. After such person has filed the proper application as46 provided in subsection (c) of this section, it shall not be nec essary to make application47 thereafter for any year, and such exemption shall continue to be allowed to such person. It48 shall be the duty of any such person granted the homestead exemption under subsection (b)49 of this section to notify the tax commissioner of Oglethorpe Co unty in the event that such50 person for any reason becomes ineligible for such exemption.51 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any52 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem53 taxes for municipal purposes, or independent school district ad valorem taxes for educational54 purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu55 of and not in addition to any other homestead exemption applicable to Oglethorpe County56 school district ad valorem taxes for educational purposes.57 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years58 beginning on or after January 1, 2026.59 SECTION 2.60 In accordance with the requirements of Article VII, Section II of the Constitution of the State61 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority62 vote in both the Senate and the House of Representatives.63 SECTION 3.64 The election superintendent of Oglethorpe County shall call and conduct an election as65 provided in this section for the purpose of submitting this Act to the electors of the66 Oglethorpe County school district for approval or rejection. T he election superintendent67 H. B. 806 - 3 - 25 LC 44 3134/AP shall conduct that election no later than the Tuesday next foll owing the first Monday in68 November, 2025, and shall issue the call and conduct that elect ion as provided by general69 law. The election superintendent shall cause the date and purp ose of the election to be70 published once a week for two weeks immediately preceding the date thereof in the official71 organ of Oglethorpe County. The ballot shall have written or printed thereon the words:72 "( ) YES73 74 ( ) NO75 76 77 78 79 Shall the Act be approved whic h provides a hom estead exemption from Oglethorpe County school district ad valorem taxes for educatio nal purposes to persons 67 years of age or older in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value, including any final determination of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such homestead?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring80 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on81 such question are for approval of the Act, Section 1 of this Act shall become of full force and82 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted83 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall84 be automatically repealed on the 365th calendar day following the election date provided for85 in this section. The expense of such election shall be borne by Oglethorpe County. It shall86 be the election superintendent's duty to certify the result the reof to the Secretary of State. 87 The provisions of this section shall be mandatory upon the election superintendent and are88 not intended as directory. If the election superintendent fails or refuses to comply with this89 section, any elector of the Oglethorpe County school district m ay apply for a writ of90 mandamus to compel the election superintendent to perform his o r her duties under this91 section. If the court finds that the election superintendent has not complied with this section,92 the court shall fashion appropriate relief requiring the electi on superintendent to call and93 H. B. 806 - 4 - 25 LC 44 3134/AP conduct such election on the date required by this section or on the next date authorized for94 special elections provided for in Code Section 21-2-540 of the O.C.G.A.95 SECTION 4.96 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon97 its approval by the Governor or upon its becoming law without such approval.98 SECTION 5.99 All laws and parts of laws in conflict with this Act are repealed.100 H. B. 806 - 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 806 would let Oglethorpe County senior citizens freeze the school tax value of their homes, capping future school property tax increases tied to rising home values, if voters approve it in a local referendum. ### Plain-language summary This bill creates a new homestead exemption from Oglethorpe County school district property taxes for residents age 67 or older. The exemption would freeze the taxable value of a senior's home at its 'base year' value, the year before the exemption is first granted, so that any future increase in assessed value above that base year amount is exempt from school taxes. The exemption applies to the home and up to half an acre of surrounding land, but not to new improvements or added land. Seniors must apply through the Oglethorpe County tax commissioner, and the exemption renews automatically as long as they keep living in the home. Because it affects school funding, the Georgia Constitution requires a two-thirds vote in both legislative chambers, which the bill states this got, and local voters must approve it in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected or no election is held, the entire Act is automatically repealed. ### What it does - Creates a school property tax exemption for Oglethorpe County residents age 67 or older, freezing their home's taxable value at the year before the exemption starts. - Limits the exemption to the homestead and up to one-half acre of contiguous land, excluding later improvements or added land from the freeze. - Requires seniors to apply once with the Oglethorpe County tax commissioner, after which the exemption renews automatically each year they remain in the home. - Requires a countywide referendum by early November 2025 before the exemption can take effect, with automatic repeal of the whole Act if voters reject it or no election occurs. - Excludes the exemption from applying to state, county, municipal, or independent school district taxes, and makes it replace rather than stack with other school tax homestead exemptions. ### Who it affects Senior citizens age 67 and older who own homes in the Oglethorpe County school district, the Oglethorpe County tax commissioner's office, the county election superintendent, and the Oglethorpe County school district's tax revenue base are all directly affected by this bill. ### Why it matters For qualifying seniors, this would cap the school tax portion of their property tax bill even if their home's value keeps rising, easing costs for those on fixed incomes. Because the exemption reduces taxable value growth, it could also affect how much revenue the school district collects from affected homes over time. ### Key provisions - Section 1 defines 'base year' as the year before a senior first receives the exemption and freezes the taxable value at that year's assessed value for school tax purposes. - Section 1(c) and (d) require a one time application with the Oglethorpe County tax commissioner, with automatic annual renewal as long as the senior occupies the home. - Section 1(e) makes the exemption apply only to Oglethorpe County school district taxes, not state, county, municipal, or independent school district taxes, and bars stacking it with other similar exemptions. - Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2026. - Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate under the Georgia Constitution. - Section 3 requires a countywide referendum by the Tuesday after the first Monday in November 2025, with automatic repeal 365 days after the election if voters reject it or no election is held. - Section 4 sets the general effective date as the Governor's approval or the Act becoming law without signature, aside from the referendum provisions. ## Status - Status: Passed (2025-05-14) - Last action: Effective Date 2025-05-14 (2025-05-14) - Sponsors: Trey Rhodes - Official page: https://www.legis.ga.gov/legislation/71491 > The history, votes, and amendments (885 characters) are at https://georgiacommons.org/bills/2025-2026/hb806.md?full=1