SB 333: City of Chickamauga; independent school district ad valorem taxes for educational purposes; provide a homestead exemption

This bill would give homeowners within the City of Chickamauga independent school district a new property tax break on their school taxes. Under the bill, a homeowner's assessed value for school tax purposes would be frozen at the level from the year before they first got the exemption (the base year), and they would not pay school taxes on any increase in assessed value above that base year amount. The exemption would not cover taxes for new improvements or added land, and it would not apply to bonded debt taxes, state taxes, county taxes, or municipal taxes. Homeowners would have to apply once through the City of Chickamauga's governing authority, after which the exemption renews automatically as long as they still live there. Because it affects school taxes, the Georgia Constitution requires a two-thirds vote in both the House and Senate, and Walker County voters in the district must approve it in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected or the election is not held, the bill repeals itself automatically.

• Creates a homestead exemption that caps the taxable assessed value of a home for City of Chickamauga school tax purposes at its base year level, exempting any increase above that.
• Excludes new improvements and added land from the exemption, so those increases in value remain taxable.
• Requires a one-time application with the City of Chickamauga's governing authority, after which the exemption renews automatically each year.
• Limits the exemption to school taxes for educational purposes only, excluding state, county, municipal, and school bond debt taxes.
• Requires voter approval in a November 2025 referendum before the exemption can take effect, and sets automatic repeal if voters reject it or no election is held.
• Sets the exemption to apply starting with the 2026 tax year if approved.

Homeowners with a homestead exemption in the City of Chickamauga independent school district in Walker County, the City of Chickamauga's governing authority, which must process applications, and the municipal election superintendent, who must run the November 2025 referendum.

If approved by voters, eligible homeowners in the district would see their school tax bills based on a frozen, lower assessed value even if their home's market value rises, potentially saving money as property values increase, while new construction or added land would still be taxed at current value.

• Section 1 defines 'base year' as the year before a homeowner first gets the exemption and limits the exemption to homesteads of five acres or less.
• Section 1(b) grants the exemption equal to the difference between the current year's assessed value and the base year's assessed value for school taxes.
• Section 1(c) and (d) require a one-time application with the City of Chickamauga's governing authority, with automatic annual renewal.
• Section 1(e) clarifies the exemption applies only to school taxes for educational purposes, not state, county, municipal, or bond debt taxes.
• Section 1(f) sets the exemption to begin with the 2026 tax year.
• Section 2 requires a two-thirds vote in both legislative chambers under the Georgia Constitution's tax exemption rules.
• Section 3 requires a November 2025 referendum in the district, with automatic repeal of the Act if voters reject it or the election is not held, and allows a court to compel the election if the superintendent fails to act.

1. 2025-03-25House Second Readers (House)
2. 2025-03-21House First Readers (House)
3. 2025-03-20Senate Passed/Adopted (Senate)
4. 2025-03-20Senate Committee Favorably Reported (Senate)
5. 2025-03-13Senate Read and Referred (Senate)
6. 2025-03-13Senate Hopper (Senate)

• Colton Moore (R, SD-53)Primary sponsor

1. PassedSenate voteMarch 20, 2025

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

   LOCAL CONSENT CALENDAR: Senate Vote #250

• property taxes
• homestead exemption
• school taxes
• Chickamauga
• Walker County referendum