HB 815: Lowndes County; ad valorem tax for county purposes; provide homestead exemption

Currently, Lowndes County residents get a $6,000 homestead exemption from county property taxes for county purposes under a 1980 constitutional amendment. This bill would replace that with a larger $12,000 exemption, meaning $12,000 of a home's assessed value would not be taxed for county purposes. It would not affect state taxes, school taxes, or municipal taxes. Residents already receiving the existing $6,000 exemption would be automatically switched to 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 required a two-thirds vote in the General Assembly and must also be approved by Lowndes County voters in a referendum held during the 2026 general primary. If approved, the exemption would apply starting with the 2027 tax year; if rejected or the election is not held, the bill would automatically repeal itself.

• Creates a $12,000 homestead exemption from Lowndes County ad valorem (property) taxes for county purposes, replacing the previous $6,000 exemption.
• Automatically enrolls residents already receiving the old $6,000 exemption into the new $12,000 exemption without a new application.
• Requires new applicants to file paperwork with the Lowndes County tax commissioner to prove eligibility.
• Excludes state taxes, school district taxes, and municipal taxes from the exemption, limiting it to county-purpose taxes only.
• Requires the exemption question to be put to Lowndes County voters in a referendum during the 2026 general primary before it can take effect.
• Sets the exemption to apply starting January 1, 2027 if voters approve it, and automatically repeals the entire Act if voters reject it or no election is held.

Homeowners in Lowndes County who claim their property as a homestead, the Lowndes County tax commissioner's office, which processes exemption applications, and the Lowndes County election superintendent, who must organize the referendum vote.

If approved by voters, homeowners in Lowndes County would see a larger portion of their home's value shielded from county property taxes, doubling the exemption from $6,000 to $12,000. This would lower county tax bills for residents but could reduce county revenue collected from those taxes.

• Section 1 defines the exemption, sets it at $12,000 of assessed home value, and excludes it from state, school, and municipal taxes.
• Section 1(c) automatically transfers residents from the old $6,000 exemption to the new one, while new applicants must file with the tax commissioner.
• Section 1(f) sets the exemption's start date as January 1, 2027, contingent on voter approval.
• 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 countywide referendum during the 2026 general primary, with automatic repeal of the Act if voters reject it or the election is not properly held.
• Section 3 allows any Lowndes County voter to seek a court order (writ of mandamus) if the election superintendent fails to hold the required election.

1. 2025-05-14Effective Date
2. 2025-05-14Act 335
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
• local referendum