---
title: HB 811. Lowndes County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb811
cite_as: HB 811, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb811
md_url: https://georgiacommons.org/bills/2025-2026/hb811.md
text_url: https://georgiacommons.org/bills/2025-2026/hb811/text
source_url: https://www.legis.ga.gov/legislation/71550
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/hb810.md
next: https://georgiacommons.org/bills/2025-2026/hb812.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb811.md?full=1
bill_number: HB 811
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:
  - John LaHood
  - John Corbett
  - James Burchett
  - Dexter Sharper
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB811/2025
upstream_id: 2012795
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Lowndes County
  - school district taxes
  - senior citizens
---

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

## Text

25 LC 47 3661/AP
House Bill 811 (AS PASSED HOUSE AND SENATE)
By: Representatives LaHood of the 175 th, Corbett of the 174 th, Burchett of the 176 th, and
Sharper of the 177th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Lowndes County school district ad valorem taxes1
for educational purposes in the amount of $40,000.00 of the assessed value of the homestead2
for residents of that school district who are 65 years of age or older; to provide a homestead3
exemption from Lowndes County school district ad valorem taxes for educational purposes4
in the amount of $50,000.00 of the assessed value of the homest ead for residents of that5
school district who are 70 years of age or older; to provide fo r definitions; to specify the6
terms and conditions of the exemption and the procedures relati ng thereto; to provide for7
applicability; to provide for compliance with constitutional re quirements; to provide for a8
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial9
remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting10
laws; and for other purposes.11
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
SECTION 1.13
(a) As used in this Act, the term:14
(1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for15
educational purposes levied by, for, or on behalf of the Lowndes County school district,16
H. B. 811
- 1 -
25 LC 47 3661/AP
except for any ad valorem taxes to pay interest on and to retir e county school district17
bonded indebtedness.18
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19
the O.C.G.A., as amended.20
(b) Each resident of the Lowndes County school district who is 65 years of age or older on21
or before January 1 of the year in which application for the ex emption required by22
subsection (d) of this section is made is granted an exemption on such person's homestead23
from Lowndes County school district ad valorem taxes for educat ional purposes in the24
amount of $40,000.00 of the assessed value of such homestead. The value of that property25
in excess of such exempted amount shall remain subject to taxation.26
(c) Each resident of the Lowndes County school district who is 70 years of age or older on27
or before January 1 of the year in which application for the ex emption required by28
subsection (d) of this section is made is granted an exemption on such person's homestead29
from Lowndes County school district ad valorem taxes for educat ional purposes in the30
amount of $50,000.00 of the assessed value of such homestead. The value of that property31
in excess of such exempted amount shall remain subject to taxation.32
(d)(1) Except as provided for in paragraph (2) of this subsect ion, a person shall not33
receive the homestead exemption granted by subsection (b) or (c) of this section unless34
such person or person's agent files an application with the tax commissioner of Lowndes35
County, giving such information relative to receiving such exemption as will enable the36
tax commissioner of Lowndes County to make a determination regarding the initial and37
continuing eligibility of such person for such exemption. The tax commissioner of38
Lowndes County shall provide application forms for this purpose.39
(2) Each resident of the Lowndes County school district 65 years of age or older allowed40
the $10,000.00 homestead exemption on such resident's homestead from Lowndes41
County school district ad valorem taxes for educational purpose s granted by the42
amendment to the Constitution of the State of Georgia applicable to residents of Lowndes43
H. B. 811
- 2 -
25 LC 47 3661/AP
County adopted by Ga. Laws 1980, p. 2207, shall be automaticall y allowed the44
exemption granted by subsection (b) of this section without filing an application with the45
tax commissioner of Lowndes County as provided in paragraph (1) of this subsection.46
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of47
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year48
so long as the person granted the homestead exemption under sub section (b) or (c) of this49
section occupies the residence as a homestead. After such pers on has filed the proper50
application as provided in paragraph (1) of subsection (d) of this section or is automatically51
allowed the exemption granted by subsection (b) of this section as provided for in paragraph52
(2) of subsection (d) of this section, it shall not be necessary to make application thereafter53
for any year, and such exemption shall continue to be allowed to such person. It shall be the54
duty of any such person granted the homestead exemption under subsection (b) or (c) of this55
section to notify the tax commissioner of Lowndes County in the event that such person for56
any reason becomes ineligible for such exemption.57
(f)(1) The exemption granted by subsection (b) or (c) of this section shall not apply to58
or affect any state ad valorem taxes, county or independent sch ool district ad valorem59
taxes for educational purposes, or municipal ad valorem taxes for municipal purposes.60
(2) The homestead exemption granted by subsection (b) of this section shall be in lieu61
of and not in addition to any other homestead exemption applicable to Lowndes County62
school district ad valorem taxes for educational purposes, including but not limited to the63
exemption granted in subsection (c) of this section.64
(3) The homestead exemption granted by subsection (c) of this section shall be in lieu65
of and not in addition to any other homestead exemption applicable to Lowndes County66
school district ad valorem taxes for educational purposes, including but not limited to the67
exemption granted in subsection (b) of this section.68
(g) The exemption granted by subsection (b) or (c) of this section shall apply to all taxable69
years beginning on or after January 1, 2027.70
H. B. 811
- 3 -
25 LC 47 3661/AP
SECTION 2.71
In accordance with the requirements of Article VII, Section II of the Constitution of the State72
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority73
vote in both the Senate and the House of Representatives.74
SECTION 3.75
The election superintendent of Lowndes County shall call and co nduct an election as76
provided in this section for the purpose of submitting this Act to the electors of the Lowndes77
County school district for approval or rejection. The election superintendent shall conduct78
that election on the date of the 2026 general primary and shall issue the call and conduct that79
election as provided by general law. The election superintende nt shall cause the date and80
purpose of the election to be published once a week for two weeks immediately preceding81
the date thereof in the official organ of Lowndes County. The ballot shall have written or82
printed thereon the words:83
"( ) YES84
85
( ) NO86
87
88
89
Shall the Act be approved which provides a homestead exemption from
Lowndes County school district ad valorem taxes for educational purposes
in the amount of $40,000.00 of the assessed value of the homest ead for
residents of that school district who are 65 years of age or older and in the
amount of $50,000.00 of the assessed value of the homestead for residents
of that school district who are 70 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring90
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on91
such question are for approval of the Act, Section 1 of this Act shall become of full force and92
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted93
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall94
be automatically repealed on the 365th calendar day following the election date provided for95
in this section. The expense of such election shall be borne by Lowndes County. It shall be96
H. B. 811
- 4 -
25 LC 47 3661/AP
the election superintendent's duty to certify the result thereof to the Secretary of State. The97
provisions of this section shall be mandatory upon the election superintendent and are not98
intended as directory. If the election superintendent fails or refuses to comply with this99
section, any elector of the Lowndes County school district may apply for a writ of mandamus100
to compel the election superintendent to perform his or her duties under this section. If the101
court finds that the election superintendent has not complied with this section, the court shall102
fashion appropriate relief requiring the election superintenden t to call and conduct such103
election on the date required by this section or on the next da te authorized for special104
elections provided for in Code Section 21-2-540 of the O.C.G.A.105
SECTION 4.106
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon107
its approval by the Governor or upon its becoming law without such approval.108
SECTION 5.109
All laws and parts of laws in conflict with this Act are repealed.110
H. B. 811
- 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 811 would create new homestead tax exemptions for older homeowners in the Lowndes County school district, cutting $40,000 or $50,000 off assessed home value for school taxes, pending voter approval.

### Plain-language summary

This bill would give Lowndes County school district homeowners aged 65 or older a homestead exemption (a break on property taxes for a primary home) of $40,000 off the assessed value of their home for school district property taxes. Homeowners aged 70 or older would get a larger exemption of $50,000. These exemptions apply only to school district property taxes for education, not to state, county, or municipal taxes, and not to taxes used to pay off school bonds.
Residents who already receive an older $10,000 exemption under a 1980 constitutional amendment would automatically get the new $40,000 exemption without reapplying. Others must apply through the Lowndes County tax commissioner. Because the bill affects property tax exemptions, Georgia's constitution requires it to pass by a two-thirds vote in both chambers and be approved by Lowndes County school district voters in a referendum during the 2026 general primary. If approved, the exemptions start January 1, 2027; if rejected or the election isn't held, the Act repeals itself 365 days after the election date.

### What it does

- Creates a $40,000 homestead exemption from Lowndes County school district property taxes for residents 65 or older.
- Creates a $50,000 homestead exemption from Lowndes County school district property taxes for residents 70 or older, in place of the 65-and-older exemption.
- Automatically grants the new $40,000 exemption to residents already receiving an older $10,000 exemption from a 1980 constitutional amendment, without requiring a new application.
- Requires other residents to apply through the Lowndes County tax commissioner and renews the exemption automatically each year once granted.
- Requires voter approval through a referendum during the 2026 general primary before the exemptions can take effect on January 1, 2027.
- Sets an automatic repeal of the entire Act 365 days after the election if voters reject it or the election is not held.

### Who it affects

Homeowners aged 65 and older, and especially those 70 and older, living within the Lowndes County school district; the Lowndes County tax commissioner's office, which processes applications; and the Lowndes County election superintendent, who must run the referendum during the 2026 general primary.

### Why it matters

If voters approve it, eligible older homeowners in the Lowndes County school district would see a meaningful reduction in the school portion of their property tax bill starting in 2027, with the amount depending on whether they are 65-69 or 70 and older. The change does not affect other taxes.

### Key provisions

- Section 1 defines the exemption amounts: $40,000 of assessed value for residents 65 or older and $50,000 for residents 70 or older, applying only to school district educational property taxes.
- Section 1(d) sets application requirements through the Lowndes County tax commissioner, with automatic qualification for residents already receiving the 1980 constitutional $10,000 exemption.
- Section 1(f) clarifies the exemptions do not apply to state, county, independent school district, or municipal taxes, and that the two exemptions cannot be combined.
- Section 1(g) sets the exemptions to apply starting with tax years beginning on or after January 1, 2027.
- Section 2 requires the Act to pass by a two-thirds majority vote in both the House and Senate under Georgia's constitution.
- Section 3 requires a referendum in the Lowndes County school district during the 2026 general primary, with automatic repeal 365 days after the election if voters reject it or no election occurs.
- Section 4 sets the Act's general effective date as upon the Governor's approval or its becoming law without signature, except for the referendum timing in Section 3.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: John LaHood, John Corbett, James Burchett, Dexter Sharper
- Official page: https://www.legis.ga.gov/legislation/71550

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb811.md?full=1