SB 330: City of Atlanta; independent school district ad valorem for educational purposes; provide homestead exemption

This bill would let senior citizens who own homes in the City of Atlanta independent school district exclude $50,000 of their home's assessed value from the school district's property taxes used for education. To qualify, a homeowner must be 65 or older and meet the standard homestead definition under Georgia law (O.C.G.A. § 48-5-40), with the property limited to five contiguous acres. The total value of exemptions granted under this bill cannot exceed about $487.8 million per year citywide; if claims exceed that cap, each senior's exemption is reduced proportionally. The exemption would not apply to state, county, or municipal taxes, only to City of Atlanta school district taxes for education, and would not replace any other exemption a person already qualifies for. Voters in the school district must approve the measure in a November 2025 referendum before it can take effect on January 1, 2026; if voters reject it or no election is held, the bill repeals itself automatically about a year later.

• Creates a $50,000 homestead exemption from City of Atlanta independent school district education property taxes for homeowners 65 or older.
• Caps the total value of exemptions granted under the bill at $487,804,878.00 per year, reducing individual exemptions proportionally if claims exceed that amount.
• Requires a one-time application, after which the exemption automatically renews each year as long as the person still qualifies and lives in the home.
• Excludes state, county, and municipal taxes, and any city school bond taxes, from the exemption; applies only to City of Atlanta school district education taxes.
• Requires a November 2025 referendum of City of Atlanta independent school district voters before the exemption can take effect on January 1, 2026.
• Automatically repeals the whole Act 365 days after the referendum if voters reject it or if the election is not held as required.

Homeowners age 65 and older who live in the City of Atlanta independent school district, the Atlanta municipal election superintendent who must run the referendum, the City of Atlanta government which administers applications and pays election costs, and the school district, which will collect less tax revenue from qualifying seniors.

If approved by voters, eligible Atlanta seniors would see a real reduction in their school tax bill starting in 2026, while the district's revenue loss is limited by an overall dollar cap that could shrink individual exemptions if too many seniors qualify in a given year.

• Section 1 defines 'ad valorem taxes for educational purposes,' 'homestead,' and 'senior citizen' (65 or older) and sets the $50,000 exemption amount.
• Section 1(b)(2) sets an aggregate annual cap of $487,804,878.00 on exemptions and requires proportional reduction if claims exceed that cap.
• Section 1(c) and (d) require an initial application with the City of Atlanta or its designee, after which the exemption renews automatically each year.
• Section 1(e) limits the exemption to City of Atlanta school district education taxes only, excluding state, county, municipal, and bond 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 legislative chambers under the Georgia Constitution for the bill to become law.
• Section 3 requires a November 2025 referendum of City of Atlanta independent school district voters, with automatic repeal 365 days later if the measure fails or the election is not held.

1. 2025-05-14Effective Date
2. 2025-05-14Act 358
3. 2025-05-14Senate Date Signed by Governor (Senate)
4. 2025-04-10Senate Sent to Governor (Senate)
5. 2025-04-04House Passed/Adopted (House)
6. 2025-04-04House Third Readers (House)
7. 2025-04-04House Committee Favorably Reported (House)
8. 2025-03-25House Second Readers (House)

• Jason Esteves (D, SD-35)Primary sponsor
• Sonya Halpern (D, SD-39)
• Josh McLaurin (D, SD-14)
• RaShaun Kemp (D, SD-38)
• Sally Harrell (D, SD-40)
• Deborah Silcox (R, HD-53)

1. PassedSenate voteMarch 20, 2025

   51 yea, 0 nay (4 not voting, 1 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #250

2. PassedHouse voteApril 4, 2025

   150 yea, 7 nay (12 not voting, 11 excused)

   Supplemental Local Calendar: House Vote #437

• property taxes
• senior citizens
• Atlanta schools
• homestead exemption
• local referendum