HB 836: Coweta County; School District ad valorem tax; raise homestead exemption amounts

Coweta County already gives senior homeowners a break on their school district property taxes (a homestead exemption), with the amount increasing by age group. This bill would raise those exemption amounts further. Homeowners 65 to under 71 would see their exemption rise from $60,000 to $75,000 of assessed value. Those 71 to under 75 would go from $85,000 to $100,000. Homeowners 75 or older would move from a $115,000 exemption to a full exemption, meaning they would pay no Coweta County School District taxes for educational purposes at all. Because this changes a local tax exemption, Georgia's constitution requires a two-thirds vote in the General Assembly and a local referendum. Coweta County voters would decide the question on the November 2025 ballot. If approved, the new exemptions take effect January 1, 2026. If rejected or the election is not held, the bill is automatically repealed a year after the election date.

• Raises the school tax homestead exemption for Coweta County residents ages 65 to under 71 from $60,000 to $75,000 of assessed home value.
• Raises the exemption for residents ages 71 to under 75 from $85,000 to $100,000 of assessed home value.
• Changes the exemption for residents 75 or older from $115,000 to a full exemption, eliminating their Coweta County School District education tax entirely.
• Requires applicants to file an affidavit with the Coweta County tax commissioner stating their age and other information needed to confirm eligibility.
• Requires a countywide referendum on the November 2025 ballot before the new exemptions can take effect, with automatic repeal if voters reject it or no election is held.
• Sets the effective date as January 1, 2026 if voters approve the measure.

Senior homeowners age 65 and older in the Coweta County School District who currently receive or could qualify for the school tax homestead exemption, the Coweta County tax commissioner's office, which processes applications, and the Coweta County election superintendent, who must run the referendum.

If voters approve it, thousands of older homeowners in Coweta County would pay less in school property taxes, with those 75 and older paying none at all. The change depends entirely on the outcome of a local vote in November 2025, not just passage by the legislature.

• Section 1 rewrites Section 2 of the 2002 Act to set the new exemption amounts by age group: $75,000 for ages 65-70, $100,000 for ages 71-74, and a full exemption for ages 75 and up.
• Section 1 also keeps the existing requirement that residents file an affidavit with the tax commissioner and specifies that any value above the exempted amount stays taxable.
• Section 2 requires a two-thirds majority vote in both chambers of the General Assembly, as mandated by the Georgia Constitution for local tax exemption changes.
• Section 3 schedules a countywide referendum for the November 2025 general election, spells out the exact ballot language, and sets a January 1, 2026 effective date if approved.
• Section 3 provides that if voters reject the measure or the election is not properly held, the entire Act is automatically repealed 365 days after the election date.
• Section 3 allows any Coweta County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if he or she fails to do so.

1. 2025-05-14Effective Date
2. 2025-05-14Act 341
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-10House 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)

• Lynn Smith (R, HD-70)Primary sponsor
• Josh Bonner (R, HD-73)
• David Jenkins (R, HD-136)
• Lydia Glaize (D, HD-67)
• Robert Dawson (D, HD-65)

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
• Coweta County
• school district taxes
• senior tax breaks