---
title: HB 841. Pickens County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb841
cite_as: HB 841, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb841
md_url: https://georgiacommons.org/bills/2025-2026/hb841.md
text_url: https://georgiacommons.org/bills/2025-2026/hb841/text
source_url: https://www.legis.ga.gov/legislation/71643
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.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb840.md
next: https://georgiacommons.org/bills/2025-2026/hb842.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb841.md?full=1
bill_number: HB 841
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:
  - Rick Jasperse
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB841/2025
upstream_id: 2014743
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Pickens County
  - school funding
  - senior citizens
---

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

## Text

25 LC 47 3549/AP
House Bill 841 (AS PASSED HOUSE AND SENATE)
By: Representative Jasperse of the 11th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Pickens County school district ad valorem taxes for1
educational purposes in the amount of $40,000.00 of the assessed value of the homestead for2
residents of that school district who are 62 years of age or older and whose income does not3
exceed $40,000.00; to provide for definitions; to specify the t erms and conditions of the4
exemption and the procedures relating thereto; to provide for a pplicability; to provide for5
compliance with constitutional requirements; to provide for a r eferendum, effective dates,6
automatic repeal, mandatory execution of election, and judicial remedies regarding failure7
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12
educational purposes levied by, for, or on behalf of the Pickens County school district,13
including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
school district bonded indebtedness.15
H. B. 841
- 1 -
25 LC 47 3549/AP
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16
the O.C.G.A., as amended with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(3) "Income" means gross income from all sources determined pursuant to Chapter 7 of19
Title 48 of the O.C.G.A., as amended, for state income tax purposes.20
(4) "Senior citizen" means a person who is 62 years of age or older on or before21
January 1 of the year in which application for the exemption under subsection (b) of this22
section is made.23
(b) Each resident of the Pickens County school district who is a senior citizen is granted an24
exemption on such person's homestead from Pickens County school district ad valorem taxes25
for educational purposes in the amount of $40,000.00 of the ass essed value of such26
homestead. The exemption under this subsection shall only be g ranted if such person's27
income, together with the income of the spouse who also occupie s and resides at such28
homestead, does not exceed $40,000.00 for the immediately preceding year. The value of29
that property in excess of such exempted amount shall remain subject to taxation.30
(c) A person shall not receive the homestead exemption granted by subsection (b) of this31
section unless such person or person's agent files an application with the tax commissioner32
of Pickens County, giving such person's age, income, and such a dditional information33
relative to receiving such exemption as will enable the tax commissioner of Pickens County34
to make a determination regarding the initial and continuing el igibility of such person for35
such exemption. The tax commissioner of Pickens County shall provide application forms36
for this purpose.37
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of38
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year39
so long as the person granted the homestead exemption under subsection (b) of this section40
occupies the residence as a homestead. After such person has filed the proper application as41
provided in subsection (c) of this section, it shall not be nec essary to make application42
H. B. 841
- 2 -
25 LC 47 3549/AP
thereafter for any year, and such exemption shall continue to be allowed to such person. It43
shall be the duty of any such person granted the homestead exemption under subsection (b)44
of this section to notify the tax commissioner of Pickens County in the event that such person45
for any reason becomes ineligible for such exemption.46
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any47
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem48
taxes for municipal purposes, or independent school district ad valorem taxes for educational49
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu50
of and not in addition to any other homestead exemption applicable to Pickens County school51
district ad valorem taxes for educational purposes.52
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years53
beginning on or after January 1, 2026.54
SECTION 2.55
In accordance with the requirements of Article VII, Section II of the Constitution of the State56
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority57
vote in both the Senate and the House of Representatives.58
SECTION 3.59
The election superintendent of Pickens County shall call and conduct an election as provided60
in this section for the purpose of submitting this Act to the e lectors of the Pickens County61
school district for approval or rejection. The election superi ntendent shall conduct that62
election on the Tuesday following the first Monday in November, 2025, and shall issue the63
call and conduct that election as provided by general law. The election superintendent shall64
cause the date and purpose of the election to be published once a we e k f o r t w o w e e k s65
immediately preceding the date thereof in the official organ of Pickens County. The ballot66
shall have written or printed thereon the words:67
H. B. 841
- 3 -
25 LC 47 3549/AP
"( ) YES68
69
( ) NO70
71
72
Shall the Act be approved which provides a homestead exemption from
Pickens County school district ad valorem taxes for educational purposes
in the amount of $40,000 .00 of the assessed value of the homest ead for
residents of that school district who are 62 years of age or older and whose
income does not exceed $40,000.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring73
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on74
such question are for approval of the Act, Section 1 of this Act shall become of full force and75
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted76
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall77
be automatically repealed on the 365th calendar day following the election date provided for78
in this section. The expense of such election shall be borne by Pickens County. It shall be79
the election superintendent's duty to certify the result thereof to the Secretary of State. The80
provisions of this section shall be mandatory upon the election superintendent and are not81
intended as directory. If the election superintendent fails or refuses to comply with this82
section, any elector of the Pickens County school district may apply for a writ of mandamus83
to compel the election superintendent to perform his or her duties under this section. If the84
court finds that the election superintendent has not complied with this section, the court shall85
fashion appropriate relief requiring the election superintenden t to call and conduct such86
election on the date required by this section or on the next da te authorized for special87
elections provided for in Code Section 21-2-540 of the O.C.G.A.88
SECTION 4.89
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon90
its approval by the Governor or upon its becoming law without such approval.91
H. B. 841
- 4 -
25 LC 47 3549/AP
SECTION 5.92
All laws and parts of laws in conflict with this Act are repealed.93
H. B. 841
- 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 841 would let Pickens County voters decide whether to create a $40,000 school tax exemption for homeowners age 62 or older whose income is $40,000 or less.

### Plain-language summary

This bill would create a new homestead exemption from Pickens County school district property taxes for seniors. Homeowners who are 62 or older and whose income, combined with a spouse living in the home, does not exceed $40,000 a year could exempt $40,000 of their home's assessed value from the school district's property tax for educational purposes, including taxes used to pay off school bonds.
The exemption would not apply to state, county, municipal, or independent school district taxes, only to Pickens County school district taxes, and it would replace rather than stack with any other similar exemption. Because the bill affects only one county's tax system, the Georgia Constitution requires it to pass by a two-thirds vote and then be approved by Pickens County school district voters in a November 2025 referendum. If voters approve, the exemption starts January 1, 2026; if not, the whole Act repeals itself about a year after the election.

### What it does

- Creates a $40,000 homestead exemption from Pickens County school district property taxes for residents 62 or older whose household income does not exceed $40,000.
- Requires applicants to file with the Pickens County tax commissioner and provide age and income information to prove eligibility.
- Makes the exemption automatically renew each year as long as the person still lives in and owns the home, without needing to reapply.
- Limits the exemption so it does not reduce state, county, municipal, or independent school district taxes, only Pickens County school district education taxes.
- Requires a countywide referendum in November 2025 and repeals the entire Act automatically if voters reject it or if the election is not held.

### Who it affects

Senior homeowners in the Pickens County school district who are 62 or older and meet the $40,000 income limit, the Pickens County tax commissioner's office, the Pickens County election superintendent, and the Pickens County school district's tax revenue base.

### Why it matters

If approved by voters, qualifying seniors in Pickens County would pay school property taxes on $40,000 less of their home's assessed value starting in 2026, lowering their tax bills, while the school district would collect less revenue from those exempted homeowners.

### Key provisions

- Section 1 defines key terms like 'homestead,' 'income,' and 'senior citizen' and sets the $40,000 exemption amount and $40,000 income cap.
- Section 1(c) and (d) require an initial application to the tax commissioner, with automatic annual renewal unless the person becomes ineligible.
- Section 1(e) restricts the exemption to Pickens County school district education taxes only, not state, county, municipal, or independent school taxes.
- Section 1(f) applies the exemption starting with tax years beginning on or after January 1, 2026.
- Section 2 requires a two-thirds vote in both the House and Senate under the Georgia Constitution's local tax provisions.
- Section 3 schedules a November 2025 referendum for Pickens County school district voters and sets the automatic repeal if the measure fails or no election occurs.
- Section 4 sets the general effective date as upon the Governor's approval, except for the referendum timeline in Section 3.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Rick Jasperse
- Official page: https://www.legis.ga.gov/legislation/71643

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb841.md?full=1