HB 811: Lowndes County; school district ad valorem tax; provide homestead exemption

This bill creates new property tax breaks for older homeowners in the Lowndes County school district. Residents who are 65 or older would get a homestead exemption of $40,000 off the assessed value of their home for school district property taxes that fund education. Residents 70 or older would get a larger exemption of $50,000. These exemptions only apply to school district taxes for education, not to state, county, municipal, or bond-related taxes. Most people would need to apply through the Lowndes County tax commissioner, though residents already receiving an existing $10,000 exemption from a 1980 constitutional amendment would be automatically upgraded to the new $40,000 exemption. Because this changes tax law, the Georgia Constitution requires a two-thirds vote in both chambers, which this bill states it received. The change also requires voter approval in a Lowndes County referendum during the 2026 general primary. If approved, the exemptions start with tax years beginning January 1, 2027. If rejected or the election is not held properly, the bill repeals itself automatically.

• Creates a $40,000 homestead exemption from Lowndes County school district property taxes for education, for homeowners 65 or older.
• Creates a $50,000 homestead exemption from the same taxes for homeowners 70 or older, replacing the smaller exemption rather than stacking with it.
• Automatically upgrades residents already receiving a 1980 $10,000 exemption to the new $40,000 exemption without requiring a new application.
• Requires most other applicants to file paperwork with the Lowndes County tax commissioner to prove eligibility, after which the exemption renews automatically each year.
• Schedules a referendum during the 2026 general primary so Lowndes County school district voters can approve or reject the exemptions before they take effect.

Homeowners age 65 and older living within the Lowndes County school district, especially those who already receive an older $10,000 exemption, the Lowndes County tax commissioner's office, which processes applications, and the county election superintendent, who must run the 2026 referendum.

If voters approve it, eligible older homeowners in Lowndes County would see a meaningful reduction in the school portion of their property tax bill starting in 2027, easing costs for seniors on fixed incomes while leaving the exempted value's tax burden uncollected from the school district's education fund.

• Section 1(b) and (c) set the exemption amounts: $40,000 for residents 65 and older, $50,000 for residents 70 and older, applied to the assessed home value.
• Section 1(d) requires an application to the Lowndes County tax commissioner, except residents already getting the 1980 $10,000 exemption are automatically moved to the new $40,000 exemption.
• Section 1(f) clarifies the exemptions apply only to school district education taxes, not state, county, municipal, or bond taxes, and that the two exemptions cannot be combined.
• Section 1(g) sets the exemptions to apply to tax years beginning on or after January 1, 2027.
• Section 2 notes the Act needed a two-thirds majority vote in both the House and Senate under the Georgia Constitution.
• Section 3 schedules a referendum during the 2026 general primary; if voters reject it or the election is not properly held, the Act repeals itself 365 days after the election date.

1. 2025-05-14Effective Date
2. 2025-05-14Act 332
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. 2025-03-31House Passed/Adopted (House)

• John LaHood (R, HD-175)Primary sponsor
• John Corbett (R, HD-174)
• James Burchett (R, HD-176)
• Dexter Sharper (D, HD-177)

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 excused)

   Local Calendar Without HBs 851 & 852: House Vote #342

2. PassedSenate voteApril 2, 2025

   55 yea, 1 nay

   SUPPLEMENTAL LOCAL CONSENT CALENDAR: Senate Vote #400

• property taxes
• homestead exemption
• Lowndes County
• senior citizens
• school funding