---
title: HB 813. Lowndes County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb813
cite_as: HB 813, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb813
md_url: https://georgiacommons.org/bills/2025-2026/hb813.md
text_url: https://georgiacommons.org/bills/2025-2026/hb813/text
source_url: https://www.legis.ga.gov/legislation/71552
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.
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omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb813.md?full=1
bill_number: HB 813
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/HB813/2025
upstream_id: 2012794
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Lowndes County
  - school funding
  - local referendum
---

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

## Text

25 LC 47 3660/AP
House Bill 813 (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 $12,000.00 of the assessed value of the homestead2
for residents of that school district; to provide for definitio n s ; t o s p e c i f y t h e t e r m s a n d3
conditions of the exemption and the procedures relating thereto; to provide for applicability;4
to provide for compliance with constitutional requirements; to provide for a referendum,5
effective dates, automatic repeal, mandatory execution of elect ion, and judicial remedies6
regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for7
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 Lowndes 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. 813
- 1 -
25 LC 47 3660/AP
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16
the O.C.G.A., as amended.17
(b) Each resident of the Lowndes County school district is gra nted an exemption on such18
person's homestead from Lowndes County school district ad valorem taxes for educational19
purposes in the amount of $12,000.00 of the assessed value of that homestead. The value of20
such property in excess of such exempted amount shall remain subject to taxation.21
(c)(1) Except as provided for in paragraph (2) of this subsect ion, a person shall not22
receive the homestead exemption granted by subsection (b) of th is section unless such23
person or person's agent files an application with the tax comm issioner of Lowndes24
County, giving such information relative to receiving such exemption as will enable the25
tax commissioner of Lowndes County to make a determination regarding the initial and26
continuing eligibility of such person for such exemption. The tax commissioner of27
Lowndes County shall provide application forms for this purpose.28
(2) Each resident of the Lowndes County school district allowe d the $6,000.0029
homestead exemption on such resident's homestead from Lowndes County school district30
ad valorem taxes for educational purposes granted by the amendment to the Constitution31
of the State of Georgia applicable to residents of Lowndes County adopted by Ga. Laws32
1980, p. 2207, shall be automatically allowed the exemption granted by subsection (b)33
of this section without filing an application with the tax comm issioner of Lowndes34
County as provided in paragraph (1) of this subsection.35
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of36
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year37
so long as the person granted the homestead exemption under subsection (b) of this section38
occupies the residence as a homestead. After such person has filed the proper application as39
provided in paragraph (1) of subsection (c) of this section or is automatically allowed such40
exemption as provided for in paragraph (2) of subsection (c) of this section, it shall not be41
necessary to make application thereafter for any year, and such exemption shall continue to42
H. B. 813
- 2 -
25 LC 47 3660/AP
be allowed to such person. It shall be the duty of any such pe rson granted the homestead43
exemption under subsection (b) of this section to notify the tax commissioner of Lowndes44
County in the event that such person for any reason becomes ineligible for such exemption.45
(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect46
any state ad valorem taxes, c ounty or independent school distri ct ad valorem taxes for47
educational purposes, or municipal ad valorem taxes for municipal purposes.48
(2) The homestead exemption granted by subsection (b) of this section shall be in lieu49
of and not in addition to any other homestead exemption applicable to Lowndes County50
school district ad valorem taxes for educational purposes.51
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years52
beginning on or after January 1, 2027.53
SECTION 2.54
In accordance with the requirements of Article VII, Section II of the Constitution of the State55
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority56
vote in both the Senate and the House of Representatives.57
SECTION 3.58
The election superintendent of Lowndes County shall call and co nduct an election as59
provided in this section for the purpose of submitting this Act to the electors of the Lowndes60
County school district for approval or rejection. The election superintendent shall conduct61
that election on the date of the 2026 general primary and shall issue the call and conduct that62
election as provided by general law. The election superintende nt shall cause the date and63
purpose of the election to be published once a week for two weeks immediately preceding64
the date thereof in the official organ of Lowndes County. The ballot shall have written or65
printed thereon the words:66
H. B. 813
- 3 -
25 LC 47 3660/AP
"( ) YES67
68
( ) NO69
70
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 $12,000.00 of the assessed value of the homestead for all
residents of that school district?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring71
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on72
such question are for approval of the Act, Section 1 of this Act shall become of full force and73
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted74
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall75
be automatically repealed on the 365th calendar day following the election date provided for76
in this section. The expense of such election shall be borne by Lowndes County. It shall be77
the election superintendent's duty to certify the result thereof to the Secretary of State. The78
provisions of this section shall be mandatory upon the election superintendent and are not79
intended as directory. If the election superintendent fails or refuses to comply with this80
section, any elector of the Lowndes County school district may apply for a writ of mandamus81
to compel the election superintendent to perform his or her duties under this section. If the82
court finds that the election superintendent has not complied with this section, the court shall83
fashion appropriate relief requiring the election superintenden t to call and conduct such84
election on the date required by this section or on the next da te authorized for special85
elections provided for in Code Section 21-2-540 of the O.C.G.A.86
SECTION 4.87
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon88
its approval by the Governor or upon its becoming law without such approval.89
SECTION 5.90
All laws and parts of laws in conflict with this Act are repealed.91
H. B. 813
- 4 -

## 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.

HB813 would create a new $12,000 homestead exemption from Lowndes County school district property taxes, pending approval by voters in the 2026 general primary.

### Plain-language summary

This bill would give homeowners in the Lowndes County school district a break on property taxes for their primary home (called a homestead exemption). It would exempt $12,000 of a home's assessed value from the school district's property taxes used for education, though not from state, county, independent school district, or municipal taxes.
Residents already receiving a similar $6,000 exemption approved by Georgia voters in 1980 would automatically get the new exemption without reapplying; everyone else would need to apply through the Lowndes County tax commissioner. The exemption would replace, not stack with, any other homestead exemption for these school taxes. Because it needs a two-thirds vote in the General Assembly and changes local tax law, the bill must also be approved by Lowndes County school district voters in the 2026 general primary before it can take effect on January 1, 2027. If voters reject it, the whole Act repeals automatically about a year after the election.

### What it does

- Creates a $12,000 homestead exemption from Lowndes County school district property taxes (ad valorem taxes) used for education purposes.
- Automatically grants the new exemption to residents already receiving the existing $6,000 exemption from a 1980 constitutional amendment, without a new application.
- Requires other residents to apply through the Lowndes County tax commissioner and renews the exemption automatically each year once granted.
- Makes the exemption apply only to school district taxes for education, not to state, county, independent school district, or municipal taxes.
- Requires voter approval in a Lowndes County school district referendum during the 2026 general primary before the exemption can take effect.
- Automatically repeals the entire Act if voters reject it or if the referendum is not properly conducted.

### Who it affects

Homeowners who live in and claim a homestead in the Lowndes County school district, especially those already receiving the older $6,000 exemption from 1980. The Lowndes County tax commissioner and election superintendent also have new duties under the bill.

### Why it matters

If approved by voters, eligible Lowndes County homeowners would pay school property taxes on a smaller portion of their home's value starting in 2027, lowering their tax bills. The exemption depends entirely on a successful local referendum, so its effect is not guaranteed.

### Key provisions

- Section 1(b) sets the exemption at $12,000 of a homestead's assessed value against Lowndes County school district education taxes.
- Section 1(c) requires an application to the Lowndes County tax commissioner, except for residents already receiving the 1980 $6,000 exemption, who qualify automatically.
- Section 1(e) clarifies the exemption applies only to school district education taxes, not state, county, independent school, or municipal taxes, and replaces rather than adds to other homestead exemptions.
- Section 1(f) makes the exemption apply to taxable years beginning on or after January 1, 2027.
- Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
- Section 3 requires a Lowndes County school district referendum during the 2026 general primary, with the Act taking effect January 1, 2027 if approved.
- Section 3 provides that if voters reject the measure or the election is not held as required, the entire Act is automatically repealed 365 days after the election date.

## 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/71552

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb813.md?full=1