---
title: SB 235. Whitfield County; school district ad valorem taxes for educational purposes; provide a homestead exemption
collection: bills
id: 2025-2026/sb235
cite_as: SB 235, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb235
md_url: https://georgiacommons.org/bills/2025-2026/sb235.md
text_url: https://georgiacommons.org/bills/2025-2026/sb235/text
source_url: https://www.legis.ga.gov/legislation/70651
date: 2025-05-09
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: 1298
omitted_url: https://georgiacommons.org/bills/2025-2026/sb235.md?full=1
bill_number: SB 235
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-05-09
last_action: Effective Date 2025-05-09
sponsors:
  - Chuck Payne
  - Kasey Carpenter
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB235/2025
upstream_id: 1980004
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Whitfield County
  - school funding
  - local referendum
---

# SB 235. Whitfield County; school district ad valorem taxes for educational purposes; provide a homestead exemption

## Text

25 LC 44 3024
Senate Bill 235
By: Senator Payne of the 54th
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Whitfield County school district ad valorem taxes1
for educational purposes in an amount equal to the amount by wh ich the current year2
assessed value of a homestead exceeds the adjusted base year as sessed value of such3
homestead; to provide for definitions; to specify the terms and conditions of the exemption4
and the procedures relating thereto; to provide for applicability; to provide for compliance5
with constitutional requirements; to provide for a referendum, effective dates, automatic6
repeal, mandatory execution of election, and judicial remedies regarding failure to comply;7
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" means all ad valorem taxes levied by, f or, or on behalf of the12
Whitfield County school district in this state, except for any ad valorem taxes levied to13
pay interest on and to retire bonded indebtedness.14
(2) "Adjusted base year assessed value" means the sum of:15
(A) The previous adjusted base year assessed value;16
S. B. 235
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25 LC 44 3024
(B) An amount equal to the difference between the current year assessed value of the17
homestead and the base year assessed value of the homestead, pr ovided that such18
amount shall not exceed the total of the previous adjusted base year assessed value of19
the homestead multiplied by the inflation rate for the prior year; and20
(C) The value of any substantial property change, provided that no such value added21
improvements to the homestead shall be duplicated as to the sam e addition or22
improvement.23
(3) "Base year assessed value" means:24
(A) With respect to an exemption under this section which is first granted to a person25
on such person's homestead for the 2026 taxable year, the asses sed value for taxable26
year 2024, including any final determination of value on appeal pursuant to Code27
Section 48-5-311 of the O.C.G.A., of the homestead; or28
(B) In all other cases, the assessed value, including any final determination of value on29
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the30
taxable year immediately preceding the taxable year in which the exemption under this31
section is first granted to the applicant.32
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33
the O.C.G.A., as amended, with the additional qualification that it shall include not more34
than five contiguous acres of homestead property.35
(5) "Inflation rate" means the annual inflationary index rate as determined for a given36
year by the Whitfield County tax commissioner in accordance with subsection (f) of this37
section.38
(6) "Previous adjusted base year assessed value" means:39
(A) With respect to the year for which the exemption under this section is first granted40
to a person on such person's homestead, the base year assessed value; or41
(B) In all other cases, the adjusted base year assessed value of the homestead as42
calculated in the taxable year immediately preceding the curren t year, including any43
S. B. 235
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25 LC 44 3024
final determination of value on appeal pursuant to Code Section 48-5-311 of the44
O.C.G.A.45
(7) "Substantial property change" means any increase or decrease in the assessed value46
of a homestead derived from ad ditions or improvements to, or th e removal of real47
property from, the homestead which occurred after the year in w hich the base year48
assessed value is determined for the homestead. The assessed v alue of the substantial49
property changes shall be established following any final deter mination of value on50
appeal pursuant to Code Section 48-5-311 of the O.C.G.A.51
(b)(1) Subject to the limitations provided in this section, each resident of the Whitfield52
County school district is granted an exemption on that person's homestead from ad53
valorem taxes in an amount equal to the amount by which the current year assessed value54
of that homestead, including any final determination of value on appeal pursuant to Code55
Section 48-5-311, exceeds its previous adjusted base year assessed value.56
(2) Except as provided for in subsection (c) of this section, no exemption provided for57
in this subsection shall transfer to any subsequent owner of the property, and the assessed58
value of the property shall be as provided by law.59
(c) No person shall receive the exemption granted by subsection (b) of this section unless60
such person or person's agent files an application with the tax commissioner of Whitfield61
County as will enable the tax commissioner to make a determination regarding the initial62
and continuing eligibility of such person for such exemption; provided, however, that any63
person who had previously applied for a homestead exemption, wa s allowed such64
homestead exemption for the 2025 tax year, and remains eligible f o r a h o m e s t e a d65
exemption for that same homestead property in the 2026 tax year shall be automatically66
allowed the exemption granted under subsection (b) of this sect ion for that homestead67
without further application. The tax commissioner shall provide application forms for this68
purpose.69
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25 LC 44 3024
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.170
of the O.C.G.A., as amended. The exemption shall be automatica lly renewed from year71
to year so long as the person granted the homestead exemption under subsection (b) of this72
section occupies the residence as a homestead. After such pers on has filed the proper73
application as provided in subsection (c) of this section, it shall not be necessary to make74
application thereafter for any year, and such exemption shall continue to be allowed to such75
person. It shall be the duty of any such person granted the ho mestead exemption under76
subsection (b) of this section to notify the tax commissioner o f Whitfield County in the77
event that such person for any reason becomes ineligible for such exemption.78
(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect79
any state ad valorem taxes, county ad valorem taxes for county purposes, independent80
school district ad valorem taxes for educational purposes, or municipal ad valorem taxes81
for municipal purposes.82
(2) Except as otherwise provided in paragraph (3) of this subs ection, the homestead83
exemption granted by subsection (b) of this section shall be in addition to and not in lieu84
of any other homestead exemption applicable to ad valorem taxes.85
(3) The homestead exemption granted by subsection (b) of this section shall not be86
applied in addition to any other base year value homestead exemption provided by law87
with respect to the Whitfield County school district. In any su ch event, the Whitfield88
County tax commissioner shall apply only the base year value homestead exemption that89
is larger or more beneficial for the taxpayer with respect to the Whitfield County school90
district.91
(f) For the purposes of this section, the Whitfield County tax commissioner shall92
promulgate a standardized method for determining annual inflationary index rates which93
reflect the effects of inflation and deflation on the cost of living for residents of Whitfield94
County for a given calendar year. Such method may utilize the Consumer Price Index as95
reported by the Bureau of Labor Statistics of the United States Department of Labor or any96
S. B. 235
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other similar index established by the federal government if th e Whitfield County tax97
commissioner determines that such federal index fairly reflects the effects of inflation and98
deflation on residents of the Whitfield County school district.99
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years100
beginning on or after January 1, 2026.101
SECTION 2.102
In accordance with the requirements of Article VII, Section II of the Constitution of the State103
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority104
vote in both the Senate and the House of Representatives.105
SECTION 3.106
The election superintendent of Whitfield County shall call and conduct an election as107
provided in this section for the purpose of submitting this Act to the electors of the Whitfield108
County school district for approval or rejection. The election superintendent shall conduct109
that election on the Tuesday following the first Monday in November of 2025 and shall issue110
the call and conduct that election as provided by general law. The election superintendent111
shall cause the date and purpose of the election to be published once a week for two weeks112
immediately preceding the date thereof in the official organ of Whitfield County. The ballot113
shall have written or printed thereon the words:114
"( ) YES115
116
( ) NO117
118
119
120
Shall the Act be approved which provides a homestead exemption from
Whitfield County school district ad valorem taxes for educational purposes
in an amount equal to the amount by which the current year assessed value
of a homestead exceeds the adjusted base year assessed value, including any
final determination of value on appeal pursuant to Code Section 48-5-311
of the O.C.G.A., as amended, of such homestead?"
S. B. 235
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25 LC 44 3024
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring121
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on122
such question are for approval of the Act, Section 1 of this Act shall become of full force and123
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted124
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall125
be automatically repealed on the 365th calendar day following the election date provided for126
in this section. The expense of such election shall be borne by Whitfield County. It shall be127
the election superintendent's duty to certify the result thereof to the Secretary of State. The128
provisions of this section shall be mandatory upon the election superintendent and are not129
intended as directory. If the election superintendent fails or refuses to comply with this130
section, any elector of the Whitfield County school district ma y apply for a writ of131
mandamus to compel the election superintendent to perform his o r her duties under this132
section. If the court finds that the election superintendent has not complied with this section,133
the court shall fashion appropriate relief requiring the electi on superintendent to call and134
conduct such election on the date required by this section or on the next date authorized for135
special elections provided for in Code Section 21-2-540 of the O.C.G.A.136
SECTION 4.137
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon138
its approval by the Governor or upon its becoming law without such approval.139
SECTION 5.140
All laws and parts of laws in conflict with this Act are repealed.141
S. B. 235
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## 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.

A Senate bill would cap yearly increases in a home's taxable value for Whitfield County school taxes, creating a floating homestead exemption pending voter approval in a November 2025 referendum.

### Plain-language summary

This bill creates a new homestead exemption for Whitfield County school district property taxes. Instead of an exemption for a fixed dollar amount, it limits how much a homeowner's taxable (assessed) value can grow each year for school tax purposes, tying the increase to an inflation rate the Whitfield County tax commissioner would calculate annually, similar to the Consumer Price Index. Any value added by new construction or renovations would still be taxed. Homeowners must apply once with the tax commissioner, after which the exemption renews automatically as long as they still live there.
The exemption would not apply to state, county, municipal, or independent school district taxes, only Whitfield County school district taxes. Because it affects local school taxes, the Georgia Constitution requires a two-thirds vote in both legislative chambers and a local referendum. Whitfield County school district voters would decide the measure in November 2025; if approved, it starts for the 2026 tax year, and if rejected, the law is automatically repealed a year after the election.

### What it does

- Creates a homestead exemption for Whitfield County school district property taxes based on limiting annual increases in assessed value tied to an inflation index rather than a flat dollar amount.
- Requires the Whitfield County tax commissioner to set a yearly inflation rate using indexes like the federal Consumer Price Index to calculate the capped increase.
- Requires homeowners to apply once with the tax commissioner, after which the exemption renews automatically each year without reapplication.
- Excludes state, county, municipal, and independent school district property taxes from the exemption, limiting it to Whitfield County school district educational taxes.
- Requires the exemption to be submitted to Whitfield County school district voters in a November 2025 referendum before it can take effect.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held as required.

### Who it affects

Homeowners within the Whitfield County school district who claim a homestead exemption, the Whitfield County tax commissioner's office, the Whitfield County election superintendent, and the Whitfield County Board of Education, which relies on school district property tax revenue.

### Why it matters

If approved by voters, homeowners in the Whitfield County school district would see their school tax bills grow more slowly during periods of rising property values, since taxable value increases would be capped by an inflation rate rather than rising to full market value each year.

### Key provisions

- Section 1 defines key terms including 'base year assessed value,' 'adjusted base year assessed value,' and 'inflation rate,' establishing how the capped value is calculated each year.
- Section 1(b) grants the actual exemption, limiting taxable value growth to the adjusted base year assessed value rather than full current market value.
- Section 1(c) and (d) set application procedures, including automatic carryover for people already receiving a 2025 homestead exemption on the same property.
- Section 1(e) clarifies the exemption applies only to Whitfield County school district taxes and cannot be combined with other base-year value homestead exemptions for the same taxes.
- Section 1(f) requires the Whitfield County tax commissioner to establish a standardized inflation index method, potentially using the federal Consumer Price Index.
- Section 2 requires a two-thirds vote in the Georgia House and Senate under the state constitution's local tax provisions.
- Section 3 requires a November 2025 referendum in Whitfield County school district, with the exemption taking effect January 1, 2026 if approved.
- Section 3 provides that the entire Act is automatically repealed 365 days after the election if voters reject it or the election is not properly conducted.

## Status

- Status: Passed (2025-05-09)
- Last action: Effective Date 2025-05-09 (2025-05-09)
- Sponsors: Chuck Payne, Kasey Carpenter
- Official page: https://www.legis.ga.gov/legislation/70651

> The history, votes, and amendments (1,298 characters) are at https://georgiacommons.org/bills/2025-2026/sb235.md?full=1