Georgia CommonsSB 161: Gordon County; school district ad valorem taxes for educational purposes; provide homestead exemption
Last action February 26, 2025 · House Second Readers
A Senate bill would let Gordon County school district homeowners lock in the taxable value of their homes for school taxes, so tax bills only grow with a capped inflation rate, pending voter approval in November 2025.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Engrossed version, the latest LegiScan holds.
In plain language
Right now, Gordon County school district property taxes rise as a home's assessed value rises each year. This bill would create a 'floating' homestead exemption that limits how much of that increase counts for school tax purposes. Starting with the 2026 tax year, the taxable value used for school taxes would be based on a 'base year' value (generally the prior year's value) adjusted upward only by an inflation rate the Gordon County tax commissioner calculates annually, plus the value of any major additions or improvements. Homeowners already receiving a similar exemption in 2025 would be enrolled automatically; others must apply. The exemption would not reduce state, county, municipal, or independent school district taxes, and would not stack with other base-year exemptions for the school district. Because it affects local taxation, the bill requires a two-thirds vote in the General Assembly and voter approval in a November 2025 referendum; if voters reject it or no election is held, the law repeals automatically about a year later.
Status timeline
- House Second Readers (House)
- House First Readers (House)
- Senate Passed/Adopted (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Chuck Hufstetler (R, SD-052)
- Chuck Payne (R, SD-054)
Votes
- Senate voteFebruary 21, 2025
46 yea, 0 nay (9 not voting, 1 absent)