SB 335: Chattooga County; independent school district ad valorem taxes; homestead exemption

This bill would let homeowners in the Chattooga County school district avoid paying school property taxes on increases in their home's assessed value above what it was in the year before the exemption began. The exemption applies only to the homestead (up to five acres) and does not cover new improvements or added land. It applies only to the county school district's operating taxes for education, not to school bond debt, state taxes, county taxes, municipal taxes, or independent school district taxes. Homeowners must apply once with the Chattooga County tax commissioner, and the exemption renews automatically as long as they keep living there; a surviving spouse can keep it too. Because this changes property tax law, the Georgia Constitution requires a two-thirds vote in both legislative chambers and voter approval in a referendum set for November 2025. If voters reject it or the vote does not happen, the law is automatically repealed. If approved, it takes effect for tax years starting January 1, 2026.

• Creates a homestead exemption that freezes a home's taxable value for Chattooga County school district operating taxes at its base year assessed value, exempting future increases.
• Limits the exemption to homesteads of five contiguous acres or fewer and excludes new improvements or land added after the base year.
• Requires homeowners to file a one-time application with the Chattooga County tax commissioner, after which the exemption renews automatically each year.
• Allows a surviving spouse to keep the exemption as long as they continue living in the home as their residence.
• Requires a countywide referendum in November 2025; if voters reject it or no election is held, the entire Act is automatically repealed 365 days after the election.
• Sets the exemption to apply starting with the 2026 tax year if approved.

Homeowners within the Chattooga County school district who qualify for a homestead exemption, the Chattooga County tax commissioner's office, which processes applications, the county election superintendent, who must run the referendum, and the Chattooga County school district, which would collect less in some future tax revenue increases.

If approved by voters, homeowners in the Chattooga County school district would see their school tax bills stay tied to an older, typically lower, home value even as their property's assessed value rises, while new construction and added land would still be taxed at current value.

• Section 1 defines 'base year' as the year before a homeowner first receives the exemption and limits the homestead to five contiguous acres.
• Section 1(b) sets the exemption amount as the difference between the current year assessed value and the base year assessed value, adjusted if property is removed from the homestead.
• Section 1(c) and (d) require a one-time application with the Chattooga County tax commissioner, with automatic annual renewal and a duty to report if no longer eligible.
• Section 1(e) clarifies the exemption applies only to county school district educational taxes, not state, county, municipal, bond, or independent school district taxes.
• Section 1(f) makes the exemption apply to taxable years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds vote in both chambers under the Georgia Constitution before the Act can become law.
• Section 3 schedules a November 2025 referendum in the Chattooga County school district and provides for automatic repeal if voters reject it or the election is not held.

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
• Chattooga County
• school taxes
• referendum