HB 820: Jasper County; school district ad valorem tax; provide homestead exemption

This local bill applies only to the Jasper County school district. It creates a new homestead exemption (a break on property taxes for a primary home) that reduces the taxable value of a senior citizen's home by $40,000 specifically for school district property taxes used for education, including taxes that pay off school bonds. To qualify, a resident must be 65 or older and file an application with the Jasper County tax commissioner, though people who already hold a related older county exemption automatically qualify without reapplying. The exemption would not affect state, county, municipal, or independent school district taxes, and it renews automatically each year without reapplication once granted, continuing for a surviving spouse who keeps living in the home. Because it's a local constitutional change, the bill needed a two-thirds vote in the General Assembly and must also be approved by Jasper County school district voters in a November 2025 referendum before taking effect January 1, 2026. If voters reject it, the bill repeals itself.

• Creates a $40,000 homestead exemption from Jasper County school district property taxes for educational purposes for residents 65 or older.
• Requires eligible residents to apply with the Jasper County tax commissioner, but automatically qualifies those who already hold a related 1992 county tax exemption.
• Makes the exemption renew automatically each year as long as the person keeps living in the home as their homestead.
• Extends the exemption to a surviving spouse who continues occupying the home as a residence.
• Requires a countywide referendum in November 2025 for voters to approve or reject the exemption before it can take effect.
• Applies the exemption to tax years starting January 1, 2026, and automatically repeals the whole Act if voters reject it or no election is held.

Jasper County school district residents aged 65 and older who own homes, their surviving spouses, the Jasper County tax commissioner's office, the county election superintendent, and local voters who must approve the measure in a referendum.

Qualifying senior homeowners in the Jasper County school district would see a meaningful reduction in their school property tax bills starting in 2026, but the change only happens if voters approve it in the November 2025 election, and it doesn't reduce state, county, municipal, or other school district taxes.

• Section 1 defines key terms, sets the $40,000 exemption amount, and details application, renewal, and surviving spouse provisions for the Jasper County school district exemption.
• Section 1(c) lets residents who already hold a 1992 county tax exemption automatically qualify without filing a new application.
• Section 1(e) clarifies the exemption applies only to school district educational taxes and replaces, rather than adds to, the older 1992 county exemption.
• Section 2 requires the Act to receive a two-thirds majority vote in both legislative chambers under the Georgia Constitution.
• Section 3 schedules a November 2025 referendum in the Jasper County school district and specifies the exact ballot language voters will see.
• Section 3 provides that if voters reject the measure or no election occurs, the Act is automatically repealed 365 days after the election date.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 336
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-09House Sent to Governor (House)
5. 2025-04-04Senate Passed/Adopted (Senate)
6. 2025-04-04Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Dale Washburn (R, HD-144)Primary sponsor

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 4, 2025

   51 yea, 1 nay (3 not voting, 1 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #446

• property taxes
• homestead exemption
• Jasper County
• senior citizens
• school funding