--- title: SB 302. Peach County; ad valorem taxes for county purposes; provide a homestead exemption collection: bills id: 2025-2026/sb302 cite_as: SB 302, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sb302 md_url: https://georgiacommons.org/bills/2025-2026/sb302.md text_url: https://georgiacommons.org/bills/2025-2026/sb302/text source_url: https://www.legis.ga.gov/legislation/70952 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/sb301.md next: https://georgiacommons.org/bills/2025-2026/sb303.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 890 omitted_url: https://georgiacommons.org/bills/2025-2026/sb302.md?full=1 bill_number: SB 302 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: bill status_date: 2025-05-14 last_action: Effective Date 2025-05-14 sponsors: - John Kennedy - Bethany Ballard text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/SB302/2025 upstream_id: 1987904 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Peach County - local referendum --- # SB 302. Peach County; ad valorem taxes for county purposes; provide a homestead exemption ## Text 25 LC 44 3050 Senate Bill 302 By: Senator Kennedy of the 18th AS PASSED A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Peach County ad valorem taxes for county purposes1 in the amount of 10 percent of the assessed value of the homest ead for residents of that2 county; to provide for definitions; to specify the terms and conditions of the exemption and3 the procedures relating thereto; to provide for applicability; to provide for compliance with4 constitutional requirements; to provide for a referendum, effective dates, automatic repeal,5 mandatory execution of election, and judicial remedies regardin g failure to comply; to6 provide for related matters; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 (a) As used in this Act, the term:10 (1) "Ad valorem taxes for county purposes" means all ad valore m taxes for county11 purposes levied by, for, or on behalf of Peach County, except for any ad valorem taxes12 to pay interest on and to retire county bonded indebtedness.13 (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14 the O.C.G.A., as amended.15 S. B. 302 - 1 - 25 LC 44 3050 (b) Each resident of Peach County is granted an exemption on such person's homestead from16 Peach County ad valorem taxes for county purposes in the amount of 10 percent of the17 assessed value of that homestead. The value of such property i n excess of such exempted18 amount shall remain subject to taxation.19 (c) A person shall not receive the homestead exemption granted by subsection (b) of this20 section unless such person or person's agent files an application with the tax commissioner21 of Peach County, giving such information relative to receiving such exemption as will enable22 the tax commissioner of Peach County to make a determination re garding the initial and23 continuing eligibility of such person for such exemption. The tax commissioner of Peach24 County shall provide application forms for this purpose.25 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of26 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year27 so long as the person granted the homestead exemption under subsection (b) of this section28 occupies such residence as a homestead. After a person has filed the proper application as29 provided in subsection (c) of this section, it shall not be nec essary to make application30 thereafter for any year, and the exemption shall continue to be allowed to such person. It31 shall be the duty of any person granted the homestead exemption under subsection (b) of this32 section to notify the tax commissioner of Peach County in the event that such person for any33 reason becomes ineligible for such exemption.34 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any35 state ad valorem taxes, county or independent school district ad valorem taxes for educational36 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption37 granted by subsection (b) of this section shall be in addition to and not in lieu of any other38 homestead exemption applicable to Peach County ad valorem taxes for county purposes.39 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years40 beginning on or after January 1, 2026.41 S. B. 302 - 2 - 25 LC 44 3050 SECTION 2.42 In accordance with the requirements of Article VII, Section II of the Constitution of the State43 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority44 vote in both the Senate and the House of Representatives.45 SECTION 3.46 The election superintendent of Peach County shall call and conduct an election as provided47 in this section for the purpose of submitting this Act to the e lectors of Peach County for48 approval or rejection. The election superintendent shall conduct that election on the Tuesday49 after the first Monday in November of 2025 and shall issue the call and conduct that election50 as provided by general law. The election superintendent shall cause the date and purpose of51 the election to be published once a week for two weeks immediat ely preceding the date52 thereof in the official organ of Peach County. The ballot shal l have written or printed53 thereon the words:54 "( ) YES55 ( ) NO 56 57 Shall the Act be approved which provides a homestead exemption from Peach County ad valorem taxes for county purposes in the amount o f 10 percent of the assessed value of the homestead for residents o f t h a t county?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring58 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on59 such question are for approval of the Act, Section 1 of this Act shall become of full force and60 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted61 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall62 be automatically repealed on the 365th calendar day following the election date provided for63 in this section. The expense of such election shall be borne by Peach County. It shall be the64 election superintendent's duty to certify the result thereof to the Secretary of State. The65 provisions of this section shall be mandatory upon the election superintendent and are not66 S. B. 302 - 3 - 25 LC 44 3050 intended as directory. If the election superintendent fails or refuses to comply with this67 section, any elector of Peach Count y may apply for a writ of ma ndamus to compel the68 election superintendent to perform his or her duties under this section. If the court finds that69 the election superintendent has not complied with this section, the court shall fashion70 appropriate relief requiring the election superintendent to call and conduct such election on71 the date required by this section or on the next date authorized for special elections provided72 for in Code Section 21-2-540 of the O.C.G.A.73 SECTION 4.74 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon75 its approval by the Governor or upon its becoming law without such approval.76 SECTION 5.77 All laws and parts of laws in conflict with this Act are repealed.78 S. B. 302 - 4 - ## 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 Georgia Senate bill would give Peach County homeowners a break on property taxes equal to 10 percent of their home's assessed value, applied only to county government taxes, if voters approve it in a November 2025 referendum. ### Plain-language summary This local bill applies only to Peach County. It would create a new homestead exemption, a break on property taxes for a primary home, worth 10 percent of the home's assessed value. The exemption would apply only to Peach County's general county government taxes, not to school taxes, state taxes, or municipal taxes, and not to taxes used to pay off county bonded debt. Homeowners would have to apply once with the Peach County tax commissioner, and the exemption would then renew automatically each year as long as they still live in the home. Because the bill changes county taxation, Georgia's constitution requires it to pass by a two-thirds vote in both the House and Senate, and it also requires voter approval in a countywide referendum held in November 2025. If voters approve it, the exemption starts with the 2026 tax year; if they reject it or the election is not held properly, the whole Act repeals itself automatically about a year after the election. ### What it does - Creates a new 10 percent homestead exemption on the assessed value of a home, reducing Peach County's general county property tax bill for qualifying residents. - Excludes the exemption from school taxes, state taxes, municipal taxes, and county taxes used to pay off bonded debt. - Requires homeowners to apply once with the Peach County tax commissioner, after which the exemption renews automatically each year. - Requires a countywide referendum in November 2025 before the exemption can take effect, plus a two-thirds vote in the General Assembly. - Automatically repeals the entire Act if voters reject it or if the referendum is not properly conducted. ### Who it affects Homeowners in Peach County who claim the property as their homestead, the Peach County tax commissioner's office, which must process applications, and the Peach County election superintendent, who must call and conduct the November 2025 referendum. ### Why it matters If approved by voters, eligible Peach County homeowners would see a lower county property tax bill starting in 2026, since 10 percent of their home's assessed value would no longer be taxed for county purposes, though school and municipal taxes would stay the same. ### Key provisions - Section 1 defines the exemption terms, sets it at 10 percent of assessed value, and limits it to Peach County ad valorem taxes for county purposes, excluding bonded debt taxes. - Section 1(c) and (d) require a one-time application with the tax commissioner, with automatic annual renewal unless the homeowner becomes ineligible. - Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2026. - Section 2 requires a two-thirds majority vote in both legislative chambers as required by the Georgia Constitution for local tax changes. - Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2025, with the exemption taking effect only if a majority vote yes. - Section 3 provides that if the referendum fails or is not properly held, the Act automatically repeals 365 days after the election date. - Section 3 allows any Peach County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so. ## Status - Status: Passed (2025-05-14) - Last action: Effective Date 2025-05-14 (2025-05-14) - Sponsors: John Kennedy, Bethany Ballard - Official page: https://www.legis.ga.gov/legislation/70952 > The history, votes, and amendments (890 characters) are at https://georgiacommons.org/bills/2025-2026/sb302.md?full=1