HB 841: Pickens County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption from Pickens County school district property taxes (ad valorem taxes) for education. Homeowners age 62 or older whose household income does not exceed $40,000 a year could exempt $40,000 of their home's assessed value from school taxes. The exemption covers the home and up to five contiguous acres, and applies only to school district taxes, not state, county, or municipal taxes. Homeowners must apply through the Pickens County tax commissioner, and once approved the exemption renews automatically each year unless the person becomes ineligible. Because this changes property tax law, the Georgia Constitution requires the bill to pass both chambers by a two-thirds vote and be approved by voters in the Pickens County school district in a November 2025 referendum. If voters approve it, the exemption starts for tax years beginning January 1, 2026. If they reject it or no election is held, the entire Act is automatically repealed.

• Creates a $40,000 homestead exemption from Pickens County school district property taxes for residents 62 or older with household income under $40,000.
• Limits the exemption to the homestead plus up to five contiguous acres, as defined under existing Georgia homestead law (O.C.G.A. 48-5-40).
• Requires homeowners to apply through the Pickens County tax commissioner and requires them to report if they become ineligible.
• Makes the exemption automatically renew each year once granted, without needing a new application.
• Requires a countywide school district referendum in November 2025 before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Senior homeowners age 62 and older living in the Pickens County school district whose income is $40,000 or less, the Pickens County tax commissioner's office, the Pickens County election superintendent, and local voters who will decide the measure in a referendum.

If approved by voters, qualifying senior homeowners would pay school taxes on a smaller portion of their home's value, lowering their tax bills. The change only affects Pickens County school district taxes, not state, county, or municipal taxes, and depends entirely on the outcome of the November 2025 vote.

• Section 1 defines key terms, sets the exemption amount at $40,000 of assessed value, and caps qualifying income at $40,000 for applicants 62 or older.
• Section 1(e) clarifies the exemption applies only to school district taxes and replaces, rather than adds to, any other school tax exemption.
• Section 1(f) sets the exemption to apply starting with tax years beginning January 1, 2026.
• 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 Pickens County school district referendum on the Tuesday after the first Monday in November 2025, with specific ballot language.
• 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 provisions.

1. 2025-05-14Effective Date
2. 2025-05-14Act 342
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)

• Rick Jasperse (R, HD-11)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 2, 2025

   55 yea, 1 nay

   SUPPLEMENTAL LOCAL CONSENT CALENDAR: Senate Vote #400

• property taxes
• homestead exemption
• Pickens County
• senior citizens
• school district taxes