---
title: SB 334. City of Trion; independent school district ad valorem taxes for educational purposes; provide a homestead exemption
collection: bills
id: 2025-2026/sb334
cite_as: SB 334, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb334
md_url: https://georgiacommons.org/bills/2025-2026/sb334.md
text_url: https://georgiacommons.org/bills/2025-2026/sb334/text
source_url: https://www.legis.ga.gov/legislation/71342
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/sb333.md
next: https://georgiacommons.org/bills/2025-2026/sb335.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 444
omitted_url: https://georgiacommons.org/bills/2025-2026/sb334.md?full=1
bill_number: SB 334
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/SB334/2025
upstream_id: 2006965
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Trion Georgia
  - school district taxes
  - local referendum
---

# SB 334. City of Trion; independent school district ad valorem taxes for educational purposes; provide a homestead exemption

## Text

25 LC 61 0208
Senate Bill 334
By: Senator Moore of the 53rd
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Trion independent school district ad1
valorem taxes for educational purposes in an amount equal to th e 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 Trion independent school13
district, except for any ad valorem taxes to pay interest on an d to retire independent14
school district bonded indebtedness.15
S. B. 334
- 1 -
25 LC 61 0208
(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 Trion independent school district is granted an exemption22
on such person's homestead from City of Trion independent school district ad valorem taxes23
for educational purposes in an amount equal to the amount by wh ich the current year24
assessed value of such homestead exceeds the base year assessed value, including any final25
determination of value on appeal pursuant to Code Section 48-5- 311 of the O.C.G.A., as26
amended, of such homestead. This exemption shall not apply to taxes assessed on27
improvements to such homestead or additional land that is added to such homestead after28
January 1 of the base year. If any real property is removed from such homestead, the base29
year assessed value, including any final determination of value on appeal pursuant to Code30
Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to reflect such removal, and31
the exemption shall be recalculated accordingly. The value of that property in excess of such32
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 Trion, or the designee thereof, providing such information relative to receiving36
such exemption as will enable the governing authority of the City of Trion, or the designee37
thereof, to make a determination regarding the initial and cont inuing eligibility of such38
person for such exemption. The governing authority of the City of Trion, or the designee39
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. 334
- 2 -
25 LC 61 0208
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 Trion, or the designee thereof,48
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 of Trion54
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 Trion shall call and conduct an election63
as provided in this section for the purpose of submitting this Act to the electors of the City64
of Trion independent school district for approval or rejection. The municipal election65
superintendent shall conduct that election on the Tuesday follo wing the first Monday in66
November of 2025 and shall issue the call and conduct that election as provided by general67
S. B. 334
- 3 -
25 LC 61 0208
law. The municipal election superintendent shall cause the date and purpose of the election68
to be published once a week for two weeks immediately preceding the date thereof in the69
official organ of Chattooga County. The ballot shall have writ ten or printed thereon the70
words:71
"( ) YES72
73
( ) NO74
75
76
77
Shall the Act be approved which provides a homestead exemption from City
of Trion independent school district ad valorem taxes for educa tional
purposes in an amount equal to the amount by which the current year
assessed value of a homestead exceeds the base year assessed va lue,
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 desiring78
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 conducted as81
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 Trion. It shall be84
the municipal election superintendent's duty to certify the result thereof to the Secretary of85
State. The provisions of this section shall be mandatory upon the municipal election86
superintendent and are not intended as directory. If the munic ipal election superintendent87
fails or refuses to comply with this section, any elector of th e City of Trion independent88
school district may apply for a writ of mandamus to compel the municipal election89
superintendent to perform his or her duties under this section. If the court finds that the90
municipal election superintendent has not complied with this section, the court shall fashion91
appropriate relief requiring the municipal election superintendent to call and conduct such92
election on the date required by this section or on the next da te authorized for special93
elections provided for in Code Section 21-2-540 of the O.C.G.A.94
S. B. 334
- 4 -
25 LC 61 0208
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. 334
- 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.

A Senate bill would create a floating homestead exemption for the City of Trion independent school district, freezing the taxable value of homeowners' homes at a base year level for school tax purposes, pending voter approval in November 2025.

### Plain-language summary

This bill would let homeowners within the City of Trion independent school district freeze the assessed value of their home for school property tax purposes at a base year level, so that as home values rise, they would not pay school taxes on that increase. The exemption would not apply to new improvements or added land, and it would not affect state, county, or municipal taxes, only City of Trion school district taxes for education.
Homeowners would have to apply once with the city government to get the exemption, and it would then renew automatically as long as they keep living there. Because the bill changes local tax law, Georgia's constitution requires it to pass by a two-thirds vote in both legislative chambers, and it also must be approved by City of Trion voters in a November 2025 referendum. If voters approve it, the exemption starts January 1, 2026; if not, the whole act is automatically repealed about a year after the election.

### What it does

- Grants homeowners in the City of Trion school district an exemption on any increase in their home's assessed value above a fixed base year value, for school tax purposes only.
- Excludes new home improvements or added land from the frozen value, so those additions remain taxable.
- Requires homeowners to file a one time application with the City of Trion government to claim the exemption, after which it renews automatically each year.
- Requires a citywide referendum in November 2025 before the exemption can take effect, and requires a two-thirds vote in the General Assembly for the bill itself.
- Automatically repeals the entire act 365 days after the election if voters reject it or if the election is not held as required.

### Who it affects

Homeowners who live in the City of Trion independent school district and claim a homestead exemption there, the City of Trion municipal government and election superintendent, who must run the referendum and process applications, and the school district that collects the affected property taxes.

### Why it matters

If approved by voters, homeowners in Trion would see their school property tax bills grow more slowly as home values rise, since only the base year value would be taxed. The school district's local tax revenue growth from rising home values could be limited as a result.

### Key provisions

- Section 1 defines key terms including 'base year' and limits the homestead exemption to homes with up to five contiguous acres.
- Section 1(b) sets the exemption amount as the difference between the current year and base year assessed value of the homestead, adjusted if property is removed from the homestead.
- Section 1(c) and (d) require a one-time application with the City of Trion government, with automatic annual renewal as long as eligibility continues.
- Section 1(e) clarifies the exemption applies only to City of Trion independent school district taxes, not state, county, or municipal taxes, and stacks with other homestead exemptions.
- 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 for the Act to become law, per the Georgia Constitution.
- Section 3 requires a City of Trion referendum on the Tuesday after the first Monday in November 2025, with automatic repeal 365 days after the election if voters reject it or the election fails to occur.
- 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/71342

> The history, votes, and amendments (444 characters) are at https://georgiacommons.org/bills/2025-2026/sb334.md?full=1