HB 814: Lowndes County; ad valorem tax for county purposes; provide homestead exemption

Currently Lowndes County homeowners aged 65 and older receive a $10,000 homestead exemption from county property taxes under a 1980 constitutional amendment. This bill would replace that with larger exemptions: $40,000 of assessed home value for residents 65 and older, and $50,000 for residents 70 and older. The exemptions apply only to county government taxes, not school, state, or municipal taxes, and a person can only use one of the two exemptions, not both. Because this changes a local constitutional tax provision, the bill needed a two-thirds vote in both chambers and must also be approved by Lowndes County voters in a referendum during the 2026 general primary. If voters approve, the exemptions start with taxes for 2027. If voters reject it or no election is held, the bill repeals itself 365 days after the election date.

• Creates a $40,000 homestead exemption from Lowndes County ad valorem taxes for county purposes for residents 65 and older, replacing the prior $10,000 exemption.
• Creates a separate $50,000 homestead exemption from the same county taxes for residents 70 and older, usable instead of the 65-and-older exemption, not in addition to it.
• Requires most residents to apply through the Lowndes County tax commissioner, but automatically grants the new 65-and-older exemption to anyone already receiving the old 1980 exemption without a new application.
• Limits the exemptions so they do not reduce state, school district, or municipal property taxes, only county government taxes.
• Requires Lowndes County voters to approve the change in a referendum at the 2026 general primary before it can take effect on January 1, 2027.
• Automatically repeals the entire Act 365 days after the referendum if voters reject it or if the election is not held as required.

Lowndes County homeowners aged 65 and older, especially those 70 and older who qualify for the larger exemption, the Lowndes County tax commissioner's office that processes applications, and the county government whose ad valorem tax revenue would be affected.

Older homeowners in Lowndes County could see a meaningfully larger reduction in their county property tax bills, up from $10,000 to as much as $50,000 of exempted home value, lowering their annual county tax payments starting in 2027 if voters approve the measure.

• Section 1 defines the exemptions: $40,000 for residents 65+ and $50,000 for residents 70+, applied against the assessed value of the homestead for county tax purposes only.
• Section 1(d) requires an application to the tax commissioner but automatically carries over the exemption for people already receiving the 1980 $10,000 exemption.
• Section 1(f) makes clear the exemptions don't apply to state, school, or municipal taxes, and that a person can only claim one of the two exemptions, not both.
• Section 1(g) sets the exemptions to apply starting with the 2027 tax year.
• Section 2 requires a two-thirds vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a Lowndes County referendum at the 2026 general primary; approval by a majority of voters triggers the exemption on January 1, 2027, while rejection or a missed election triggers automatic repeal 365 days later.
• Section 4 sets the general effective date as the Governor's signature or the bill becoming law without signature, except for the referendum-dependent Section 1.

1. 2025-05-14Effective Date
2. 2025-05-14Act 334
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-10House 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
• local referendum