---
title: HB 836. Coweta County; School District ad valorem tax; raise homestead exemption amounts
collection: bills
id: 2025-2026/hb836
cite_as: HB 836, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb836
md_url: https://georgiacommons.org/bills/2025-2026/hb836.md
text_url: https://georgiacommons.org/bills/2025-2026/hb836/text
source_url: https://www.legis.ga.gov/legislation/71637
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: 906
omitted_url: https://georgiacommons.org/bills/2025-2026/hb836.md?full=1
bill_number: HB 836
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:
  - Lynn Smith
  - Josh Bonner
  - David Jenkins
  - Lydia Glaize
  - Robert Dawson
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB836/2025
upstream_id: 2014690
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Coweta County
  - senior citizens
  - school funding
---

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

## Text

25 LC 47 3409/AP
House Bill 836 (AS PASSED HOUSE AND SENATE)
By: Representatives Smith of the 70th, Bonner of the 73rd, Jenkins of the 136th, Glaize of the
67th, and Dawson of the 65th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from Coweta County School District ad1
valorem taxes for educational purposes in the amount of $40,000 .00 for residents of that2
school district who are 65 years of age but less than 71 years of age, $60,000.00 for residents3
of that school district who are 71 years of age but less than 75 years of age, and $80,000.004
for residents of that school district who are 75 years of age o r older, approved5
January 17, 2002 (Ga. L. 2002, p. 3501), as amended, particular ly by an Act approved6
May 7, 2019 (Ga. L. 2019, p. 4204), so as to raise the exemptio n amounts; to specify the7
terms and conditions of the exemption and the procedures relati ng thereto; to provide for8
applicability; to provide for compliance with constitutional re quirements; to provide for a9
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial10
remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting11
laws; and for other purposes.12
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:13
SECTION 1.14
An Act providing a homestead exemption from Coweta County School District ad valorem15
taxes for educational purposes in the amount of $40,000.00 for residents of that school16
H. B. 836
- 1 -
25 LC 47 3409/AP
district who are 65 years of age but less than 71 years of age, $60,000.00 for residents of that17
school district who are 71 years of age but less than 75 years of age, and $80,000.00 for18
residents of that school district who are 75 years of age or older, approved January 17, 200219
(Ga. L. 2002, p. 3501), as amended, particularly by an Act appr oved May 7, 201920
(Ga. L. 2019, p. 4204), is amended by revising Section 2 as follows:21
"SECTION 2.22
(a) Each resident of the Coweta County School District who is at least 65 years of age but23
less than 71 years of age on or before January 1 of the year in which application for24
exemption under this Act is made or any year subsequent to the making of such application25
is granted an exemption on that p erson's homestead from all Cow eta County School26
District ad valorem taxes for educational purposes in the amoun t of $75,000.00 of the27
assessed value of that person's homestead.28
(b) Each resident of the Coweta County School District who is 71 years of age but less29
than 75 years of age on or before January 1 of the year in which application for exemption30
under this Act is made or any year subsequent to the making of such application is granted31
an exemption on that person's homestead from all Coweta County School District ad32
valorem taxes for educational purposes in the amount of $100,000.00 of the assessed value33
of that person's homestead.34
(c) Each resident of the Coweta County School District who is 75 years of age or older on35
or before January 1 of the year in which application for exemption under this Act is made36
or any year subsequent to the making of such application is granted an exemption on that37
person's homestead from Coweta County School District ad valorem taxes for educational38
purposes in full the amount of the assessed value of that person's homestead.39
(d) A person shall not receive the homestead exemption granted by this Act unless such40
person or person's agent files an affidavit with the tax commis sioner of Coweta County41
giving the person's age and such additional information relativ e to receiving such42
H. B. 836
- 2 -
25 LC 47 3409/AP
exemption as will enable the tax commissioner to make a determination as to whether such43
person is entitled to such exemption. The tax commissioner shall provide affidavit forms44
for this purpose and shall require such information as may be necessary to determine the45
initial and continuing eligibility of such person for the exemption.46
(e) The value of the homestead in excess of the exempted amount shall remain subject to47
taxation."48
SECTION 2.49
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the50
Constitution of the State of Georgia, this Act shall not become law unless it receives the51
requisite two-thirds' majority vote in both the Senate and the House of Representatives.52
SECTION 3.53
The election superintendent of Coweta County shall call and conduct an election as provided54
in this section for the purpose of submitting this Act to the e lectors of the Coweta County55
school district for approval or rejection. The election superi ntendent shall conduct that56
election on the Tuesday following the first Monday in November of 2025 and shall issue the57
call and conduct that election as provided by general law. The election superintendent shall58
cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s59
immediately preceding the date thereof in the official organ of Coweta County. The ballot60
shall have written or printed thereon the words:61
H. B. 836
- 3 -
25 LC 47 3409/AP
"( ) YES62
63
( ) NO64
65
66
67
68
69
70
Shall the Act be approved which raises the homestead exemption from
Coweta County School District ad valorem taxes for educational purposes
from $60,000.00 to $75,000.00 of the assessed value for residen ts of that
school district who are 65 years of age but less than 71 years of age,
from $85,000.00 to $100,000.00 of the assessed value for residents of that
school district who are 71 years of age but less than 75 years of age, and
from $115,000.00 of the assessed value to a full exemption from all ad
valorem taxes for educational purposes for residents of that school district
who are 75 years of age or older?"
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, 2026. 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 Coweta 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 Coweta 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
H. B. 836
- 4 -
25 LC 47 3409/AP
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. 836
- 5 -

## 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.

House Bill 836 would raise the senior homestead property tax exemption for the Coweta County School District, with the largest age group moving to a full exemption from school taxes, pending voter approval in November 2025.

### Plain-language summary

Coweta County already gives older homeowners a break on the portion of their property taxes that funds the local school district, with the exemption amount increasing by age group. This bill raises those amounts: homeowners aged 65 to 70 would see their exemption go from $60,000 to $75,000 of assessed home value, those 71 to 74 would go from $85,000 to $100,000, and those 75 and older would move from a $115,000 exemption to a full exemption, meaning no school district property tax at all on their home.
Because this changes local tax law, the Georgia Constitution requires the change to pass by a two-thirds vote in both the House and Senate, which it did. It still must be approved by Coweta County voters in a referendum set for November 2025. If voters approve it, the new exemption amounts take effect January 1, 2026. If they reject it or the election is not held as required, the bill is automatically repealed about a year after the election date.

### What it does

- Raises the school district property tax exemption for Coweta County residents aged 65 to 70 from $60,000 to $75,000 of assessed home value.
- Raises the exemption for residents aged 71 to 74 from $85,000 to $100,000 of assessed home value.
- Converts the exemption for residents 75 and older from a fixed $115,000 amount to a full exemption, eliminating school district property taxes on their home entirely.
- Requires homeowners to file an affidavit with the Coweta County tax commissioner proving age and eligibility to receive the exemption.
- Requires Coweta County voters to approve the change in a November 2025 referendum before it can take effect, with automatic repeal if voters reject it or the election is not properly held.

### Who it affects

Homeowners age 65 and older who live in the Coweta County School District, the Coweta County tax commissioner's office, which processes exemption affidavits, and the county election superintendent, who must call and conduct the required referendum.

### Why it matters

For qualifying seniors in Coweta County, this could mean hundreds or thousands of dollars less in annual school property taxes, with those 75 and older paying no school district property tax at all on their home if voters approve the change in November 2025.

### Key provisions

- Section 1 rewrites Section 2 of the original 2002 Act to set the new exemption amounts: $75,000 for ages 65-70, $100,000 for ages 71-74, and a full exemption for those 75 and older.
- Section 1 also requires an eligibility affidavit filed with the Coweta County tax commissioner, with the tax commissioner providing forms and determining continuing eligibility each year.
- Section 2 requires a two-thirds majority vote in both legislative chambers for the change to become law, per the Georgia Constitution.
- Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2025, with the new exemptions taking effect January 1, 2026 only if a majority approve.
- Section 3 provides that if the referendum fails or is not held as required, 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 election if it is not conducted as required.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Lynn Smith, Josh Bonner, David Jenkins, Lydia Glaize, Robert Dawson
- Official page: https://www.legis.ga.gov/legislation/71637

> The history, votes, and amendments (906 characters) are at https://georgiacommons.org/bills/2025-2026/hb836.md?full=1