--- title: SB 333. City of Chickamauga; independent school district ad valorem taxes for educational purposes; provide a homestead exemption collection: bills id: 2025-2026/sb333 cite_as: SB 333, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sb333 md_url: https://georgiacommons.org/bills/2025-2026/sb333.md text_url: https://georgiacommons.org/bills/2025-2026/sb333/text source_url: https://www.legis.ga.gov/legislation/71340 date: 2025-03-25 status: engrossed 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/sb332.md next: https://georgiacommons.org/bills/2025-2026/sb334.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 444 omitted_url: https://georgiacommons.org/bills/2025-2026/sb333.md?full=1 bill_number: SB 333 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: bill status_date: 2025-03-20 last_action: House Second Readers sponsors: - Colton Moore text_version: Engrossed has_text: true legiscan_url: https://legiscan.com/GA/bill/SB333/2025 upstream_id: 2006989 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - school taxes - City of Chickamauga - Walker County referendum --- # SB 333. City of Chickamauga; independent school district ad valorem taxes for educational purposes; provide a homestead exemption ## Text 25 LC 61 0209 Senate Bill 333 By: Senator Moore of the 53rd AS PASSED SENATE A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from City of Chickamauga independent school district1 ad valorem taxes for educational purposes in an amount equal to the amount by which the2 current year assessed value of a homestead exceeds the base yea r assessed 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 for educational purposes" means all ad v alorem taxes for12 educational purposes levied by, for, or on behalf of the City of Chickamauga independent13 school district, except for any ad valorem taxes to pay interes t on and to retire14 independent school district bonded indebtedness.15 S. B. 333 - 1 - 25 LC 61 0209 (2) "Base year" means the taxable year immediately preceding the taxable year in which16 the exemption under subsection (b) of this section is first gra nted to the most recent17 owner of such homestead.18 (3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19 the O.C.G.A., as amended, with the additional qualification that it shall include not more20 than five contiguous acres of homestead property.21 (b) Each resident of the City of Chickamauga independent schoo l district is granted an22 exemption on such person's homestead from City of Chickamauga i ndependent school23 district ad valorem taxes for educational purposes in an amount equal to the amount by which24 the current year assessed value of such homestead exceeds the b ase year assessed value,25 including any final determination of value on appeal pursuant to Code Section 48-5-311 of26 the O.C.G.A., as amended, of such homestead. This exemption sh all not apply to taxes27 assessed on improvements to such homestead or additional land t hat is added to such28 homestead after January 1 of the base year. If any real proper ty is removed from such29 homestead, the base year assessed value, including any final de termination of value on30 appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to31 reflect such removal, and the exemption shall be recalculated accordingly. The value of that32 property in excess of such exempted amount shall remain subject to taxation.33 (c) A person shall not receive the homestead exemption granted by subsection (b) of this34 section unless such person or person's agent files an application with the governing authority35 of the City of Chickamauga, or the designee thereof, providing such information relative to36 receiving such exemption as will enable the governing authority of the City of Chickamauga,37 or the designee thereof, to make a determination regarding the initial and continuing38 eligibility of such person for such exemption. The governing a uthority of the City of39 Chickamauga, or the designee thereof, shall provide application forms for this purpose.40 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of41 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year42 S. B. 333 - 2 - 25 LC 61 0209 so long as the person granted the homestead exemption under subsection (b) of this section43 occupies the residence as a homestead. After such person has filed the proper application as44 provided in subsection (c) of this section, it shall not be nec essary to make application45 thereafter for any year, and such exemption shall continue to be allowed to such person. It46 shall be the duty of any such person granted the homestead exemption under subsection (b)47 of this section to notify the governing authority of the City of Chickamauga, or the designee48 thereof, in the event that such person for any reason becomes ineligible for such exemption.49 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any50 state ad valorem taxes, county ad valorem taxes for county purposes, county school district51 ad valorem taxes for educational purposes, or municipal ad valo rem taxes for municipal52 purposes. The homestead exemption granted by subsection (b) of this section shall be in53 addition to and not in lieu of any other homestead exemption ap plicable to City of54 Chickamauga independent school district ad valorem taxes for educational purposes.55 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years56 beginning on or after January 1, 2026.57 SECTION 2.58 In accordance with the requirements of Article VII, Section II of the Constitution of the State59 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority60 vote in both the Senate and the House of Representatives.61 SECTION 3.62 The municipal election superintendent of the City of Chickamauga shall call and conduct an63 election as provided in this section for the purpose of submitting this Act to the electors of64 the City of Chickamauga independent school district for approva l or rejection. The65 municipal election superintendent shall conduct that election on the Tuesday following the66 first Monday in November, 2025, and shall issue the call and co nduct that election as67 S. B. 333 - 3 - 25 LC 61 0209 provided by general law. The municipal election superintendent shall cause the date and68 purpose of the election to be published once a week for two weeks immediately preceding69 the date thereof in the official organ of Walker County. The b allot shall have written or70 printed thereon the words:71 "( ) YES72 73 ( ) NO74 75 76 77 Shall the Act be approved which provides a homestead exemption from City of Chickamauga independent 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 base year assess ed value, including any final determination of value on appeal pursuant t o Code Section 48-5-311 of the O.C.G.A., as amended, of such homestead?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring 78 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on79 such question are for approval of the Act, Section 1 of this Act shall become of full force and80 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted81 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall82 be automatically repealed on the 365th calendar day following the election date provided for83 in this section. The expense of such election shall be borne by the City of Chickamauga. It84 shall be the municipal election superintendent's duty to certif y the result thereof to the85 Secretary of State. The provisions of this section shall be ma ndatory upon the municipal86 election superintendent and are not intended as directory. If the municipal election87 superintendent fails or refuses to comply with this section, an y elector of the City of88 Chickamauga independent school district may apply for a writ of mandamus to compel the89 municipal election superintendent to perform his or her duties under this section. If the court90 finds that the municipal election superintendent has not complied with this section, the court91 shall fashion appropriate relief requiring the municipal electi on superintendent to call and92 conduct such election on the date required by this section or on the next date authorized for93 special elections provided for in Code Section 21-2-540 of the O.C.G.A.94 S. B. 333 - 4 - 25 LC 61 0209 SECTION 4.95 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon96 its approval by the Governor or upon its becoming law without such approval.97 SECTION 5.98 All laws and parts of laws in conflict with this Act are repealed.99 S. B. 333 - 5 - ## 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. Senate Bill 333 would let homeowners in the City of Chickamauga's independent school district freeze the taxable value of their home for school tax purposes, pending voter approval in a November 2025 referendum. ### Plain-language summary This bill creates a homestead exemption from City of Chickamauga independent school district property taxes used for education. Under the bill, a homeowner's school tax bill would be based on a 'base year' assessed value, and any increase in assessed value in later years would be exempt from school taxes, effectively freezing the taxable value for that purpose. The exemption does not cover new improvements or added land, and it does not apply to school bond debt taxes, county taxes, municipal taxes, or state taxes. Homeowners must apply once with the City of Chickamauga's governing authority to receive the exemption, after which it renews automatically as long as they keep living in the home. Because this changes local tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both chambers, and it must also be approved by voters in the school district in a November 2025 referendum before it can take effect on January 1, 2026. ### What it does - Creates a homestead exemption that freezes the assessed value used to calculate City of Chickamauga school district property taxes at the 'base year' level, exempting later increases in value. - Excludes new improvements and land added to the property after the base year from the frozen value, keeping those increases taxable. - Requires homeowners to file a one time application with the City of Chickamauga's governing authority, after which the exemption renews automatically each year. - Limits the exemption to City of Chickamauga independent school district education taxes only, not county, municipal, state, or school bond debt taxes. - Requires a November 2025 referendum of district voters and a two-thirds vote in the General Assembly before the exemption can take effect on January 1, 2026. - Automatically repeals the entire Act if voters reject it or if the required election is not held as specified. ### Who it affects Homeowners with a homestead in the City of Chickamauga independent school district, the City of Chickamauga's governing authority and election superintendent, Walker County election officials, and the school district's tax base, which would see slower growth in taxable value from affected homes. ### Why it matters If approved by voters, homeowners in the district would see their school tax bills grow more slowly as home values rise, since increases above the base year value would be exempt. The school district's taxable base would grow more slowly, which could affect the revenue it collects for education. ### Key provisions - Section 1 defines 'base year' as the tax year before a homeowner's exemption first applies, and limits 'homestead' to up to five contiguous acres under O.C.G.A. ยง 48-5-40. - Section 1(b) sets the exemption amount as the difference between the current year assessed value and the base year assessed value of the homestead. - Section 1(c) and (d) require a one time application to the City of Chickamauga's governing authority, with automatic annual renewal and a duty to report if the homeowner becomes ineligible. - Section 1(e) clarifies the exemption applies only to City of Chickamauga school district education taxes, not county, state, municipal, or school bond debt taxes. - 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 the Senate and House under the Georgia Constitution for the Act to become law. - Section 3 requires a November 2025 referendum in the school district, with automatic repeal 365 days after the election if voters reject it or the election is not held. - Section 4 sets the general effective date as upon the Governor's approval, except for the referendum provisions in Section 3. ## Status - Status: Engrossed (2025-03-20) - Last action: House Second Readers (2025-03-25) - Sponsors: Colton Moore - Official page: https://www.legis.ga.gov/legislation/71340 > The history, votes, and amendments (444 characters) are at https://georgiacommons.org/bills/2025-2026/sb333.md?full=1