SB 302: Peach County; ad valorem taxes for county purposes; provide a homestead exemption

This local bill applies only to Peach County. It would create a homestead exemption, a break on property taxes for a primary home, equal to 10 percent of the assessed value of that home, but only for the portion of property taxes that fund county government operations. It would not reduce school taxes, municipal taxes, or state taxes, and it would not lower taxes used to pay off county bonds. Homeowners would need to apply once through the Peach County tax commissioner's office, and the exemption would then renew automatically each year as long as they still live there. Because the bill changes how a county government is funded, Georgia's constitution requires it to pass by a two-thirds vote in both legislative chambers, which it has, and also be approved by Peach County voters in a November 2025 referendum. If voters approve it, the exemption starts with the 2026 tax year; if they reject it or no election is held, the whole bill is automatically repealed about a year after the election date.

• Creates a new homestead exemption for Peach County homeowners equal to 10 percent of their home's assessed value, applied only to county government property taxes.
• Requires homeowners to file a one-time application with the Peach County tax commissioner, after which the exemption renews automatically each year.
• Excludes school taxes, municipal taxes, state taxes, and taxes used to pay off county bonds from the exemption.
• Requires Peach County to hold a referendum in November 2025 so voters can approve or reject the exemption before it can take effect.
• Sets an automatic repeal of the entire Act if voters reject it or if the referendum is not properly held.
• Makes the exemption apply starting with the 2026 tax year if voters approve it.

Homeowners in Peach County who claim a homestead exemption on their primary residence, the Peach County tax commissioner's office, which must process applications, and the Peach County election superintendent, who must organize the November 2025 referendum.

If voters approve it, eligible Peach County homeowners would see a reduction in the county government portion of their property tax bill starting in 2026, while school and municipal tax bills stay unaffected. If voters reject the measure or the election does not happen properly, no tax change occurs and the law disappears.

• Section 1 defines the exemption as 10 percent of a homestead's assessed value, applying only to Peach County ad valorem (property) taxes for county purposes, not school, municipal, or state taxes.
• Section 1 requires a one-time application to the Peach County tax commissioner, with automatic annual renewal as long as the homeowner remains eligible.
• Section 1 makes the exemption effective for all taxable years beginning on or after January 1, 2026.
• Section 2 requires the Act to pass by a two-thirds majority vote in both the Georgia Senate and House, per the state constitution.
• Section 3 requires a Peach County referendum on the Tuesday after the first Monday in November 2025, with specific ballot language, and provides for a writ of mandamus if the election superintendent fails to hold it.
• Section 3 provides that the Act is automatically repealed 365 days after the election if voters reject it or the election is not properly conducted.
• Section 4 sets the general effective date as the Governor's approval, except for the election timing set out in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 357
3. 2025-05-14Senate Date Signed by Governor (Senate)
4. 2025-04-07Senate Sent to Governor (Senate)
5. 2025-03-18House Passed/Adopted (House)
6. 2025-03-18House Third Readers (House)
7. 2025-03-18House Committee Favorably Reported (House)
8. 2025-03-06House Second Readers (House)

• John F. Kennedy (R, SD-18)Primary sponsor
• Bethany Ballard (R, HD-147)

1. PassedSenate voteMarch 3, 2025

   52 yea, 0 nay (4 not voting, 0 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #114

2. PassedHouse voteMarch 18, 2025

   171 yea, 0 nay (6 not voting, 3 excused)

   Local Calendar: House Vote #279

• property taxes
• homestead exemption
• Peach County
• local referendum