HB 813: Lowndes County; school district ad valorem tax; provide homestead exemption

Lowndes County homeowners currently get a $6,000 homestead exemption from the school district's property tax for education, under a 1980 constitutional amendment. This bill would replace that with a larger exemption of $12,000 of the assessed value of a home, shielding that portion of value from Lowndes County school district taxes for educational purposes (not from state, county, municipal, or independent school district taxes, and not from taxes used to pay off school bonds). Homeowners already receiving the old $6,000 exemption would automatically get the new $12,000 exemption without reapplying. New applicants would need to file with the Lowndes County tax commissioner. Because this changes a constitutional homestead exemption, the bill needed a two-thirds vote in the General Assembly and must also be approved by Lowndes County school district voters in the 2026 general primary. If approved, it takes effect January 1, 2027; if rejected or no election is held, the law repeals itself.

• Creates a $12,000 homestead exemption from Lowndes County school district ad valorem (property) taxes for educational purposes, replacing the prior $6,000 exemption.
• Automatically extends the new exemption to residents who already had the old $6,000 exemption, without requiring a new application.
• Requires new applicants to file paperwork with the Lowndes County tax commissioner to prove eligibility.
• Excludes school bond repayment taxes, state taxes, county taxes, municipal taxes, and independent school district taxes from the exemption.
• Requires voter approval in a referendum during the 2026 general primary before the exemption can take effect on January 1, 2027.
• Automatically repeals the entire Act 365 days after the election if voters reject it or the election is not held as required.

Homeowners who live in the Lowndes County school district and pay school property taxes there, the Lowndes County tax commissioner's office which processes exemption applications, and the Lowndes County election superintendent who must run the 2026 referendum on the measure.

If voters approve it, eligible Lowndes County homeowners would see a larger share of their home's value shielded from school property taxes, doubling the exemption from $6,000 to $12,000 starting in 2027, which would lower their school tax bills while leaving other property taxes unchanged.

• Section 1 defines the exemption terms and sets the new homestead exemption at $12,000 of assessed value against Lowndes County school district education taxes.
• Section 1(c) lets current $6,000 exemption holders roll over automatically, while new applicants must file with the tax commissioner.
• Section 1(e) clarifies the exemption applies only to Lowndes County school district education taxes, not state, county, municipal, or independent district taxes, and replaces rather than adds to existing exemptions.
• Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers because the change involves a constitutional homestead exemption.
• Section 3 mandates a referendum during the 2026 general primary, specifies the ballot language, and allows a court-ordered mandamus if the election superintendent fails to hold the vote.
• Section 3 also provides for automatic repeal of the Act 365 days after the election if voters reject it or the election does not occur as required.

1. 2025-05-14Effective Date
2. 2025-05-14Act 333
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
• school funding
• local elections