--- title: SB 336. Dade County; school district ad valorem taxes; homestead exemption collection: bills id: 2025-2026/sb336 cite_as: SB 336, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sb336 md_url: https://georgiacommons.org/bills/2025-2026/sb336.md text_url: https://georgiacommons.org/bills/2025-2026/sb336/text source_url: https://www.legis.ga.gov/legislation/71343 date: 2025-05-09 status: passed 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/sb335.md next: https://georgiacommons.org/bills/2025-2026/sb337.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 1404 omitted_url: https://georgiacommons.org/bills/2025-2026/sb336.md?full=1 bill_number: SB 336 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: bill status_date: 2025-05-09 last_action: Effective Date 2025-05-09 sponsors: - Colton Moore - Mike Cameron text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/SB336/2025 upstream_id: 2006960 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Dade County - school district funding - local referendum --- # SB 336. Dade County; school district ad valorem taxes; homestead exemption ## Text 25 LC 62 0164 Senate Bill 336 By: Senator Moore of the 53rd AS PASSED A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Dade County school district ad valorem taxes for1 educational purposes in an amount equal to the amount by which the current year assessed2 value of a homestead exceeds the base year assessed value of such homestead; to provide for3 definitions; to specify the terms and conditions of the exemption and the procedures relating4 thereto; to provide for applicability; to provide for complianc e with constitutional5 requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory6 execution of election, and judicial remedies regarding failure to comply; to provide for7 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 Dade C ounty school district,13 except for any ad valorem taxes to pay interest on and to retir e county school district14 bonded indebtedness.15 S. B. 336 - 1 - 25 LC 62 0164 (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 Dade County school distr ict is grante d an exemption on such22 person's homestead from Dade County school district ad valorem taxes for educational23 purposes in an amount equal to the amount by which the current year assessed value of such24 homestead exceeds the base year assessed value, including any final determination of value25 on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such26 homestead. This exemption shall not apply to taxes assessed on improvements to such27 homestead or additional land that is added to such homestead af ter January 1 of the base28 year. If any real property is removed from such homestead, the base year assessed value,29 including any final determination of value on appeal pursuant to Code Section 48-5-311 of30 the O.C.G.A., as amended, shall be adjusted to reflect such removal, and the exemption shall31 be recalculated accordingly. The value of that property in excess of such exempted amount32 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 tax commissioner35 of Dade County, giving such information relative to receiving such exemption as will enable36 the tax commissioner of Dade County to make a determination reg arding the initial and37 continuing eligibility of such person for such exemption. The tax commissioner of Dade38 County shall provide application forms for this purpose.39 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of40 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year41 so long as the person granted the homestead exemption under subsection (b) of this section42 occupies the residence as a homestead. After such person has filed the proper application as43 S. B. 336 - 2 - 25 LC 62 0164 provided in subsection (c) of this section, it shall not be nec essary to make application44 thereafter for any year, and such exemption shall continue to be allowed to such person. It45 shall be the duty of any such person granted the homestead exemption under subsection (b)46 of this section to notify the tax commissioner of Dade County in the event that such person47 for any reason becomes ineligible for such exemption. The surviving spouse of the person48 who has been granted the exemption provided for in subsection ( b) of this section shall49 continue to receive the exemption provided under subsection (b) of this section, so long as50 that surviving spouse continues to occupy the home as a residence and homestead.51 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any52 state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem53 taxes for municipal purposes, or independent school district ad valorem taxes for educational54 purposes. The homestead exemption granted by subsection (b) of this section shall be in55 addition to and not in lieu of any other homestead exemption ap plicable to Dade County56 school district ad valorem taxes for educational purposes.57 (f) The exemption granted by subsection (b) of this section shall apply to all taxable years58 beginning on or after January 1, 2026.59 SECTION 2.60 In accordance with the requirements of Article VII, Section II of the Constitution of the State61 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority62 vote in both the Senate and the House of Representatives.63 SECTION 3.64 The election superintendent of Dade County shall call and conduct an election as provided65 in this section for the purpose of submitting this Act to the e lectors of the Dade County66 school district for approval or rejection. The election superi ntendent shall conduct that67 election on the Tuesday following the first Monday in November of 2025 and shall issue the68 call and conduct that election as provided by general law. The election superintendent shall69 S. B. 336 - 3 - 25 LC 62 0164 cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s70 immediately preceding the date thereof in the official organ of Dade County. The ballot shall71 have written or printed thereon the words:72 "( ) YES73 74 ( ) NO75 76 77 78 Shall the Act be approved which provides a homestead exemption from Dade County school district ad valorem taxes for educational pu rposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the base year assessed value, including any f i n a l determination of value on appeal pursuant to 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 desiring79 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on80 such question are for approval of the Act, Section 1 of this Act shall become of full force and81 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted82 as provided in this section, Section 1 of this Act shall not become effective, and this Act shall83 be automatically repealed on the 365th calendar day following the election date provided for84 in this section. The expense of such election shall be borne by Dade County. It shall be the85 election superintendent's duty to certify the result thereof to the Secretary of State. The86 provisions of this section shall be mandatory upon the election superintendent and are not87 intended as directory. If the election superintendent fails or refuses to comply with this88 section, any elector of the Dade County school district may apply for a writ of mandamus to89 compel the election superintendent to perform his or her duties under this section. If the90 court finds that the election superintendent has not complied with this section, the court shall91 fashion appropriate relief requiring the election superintenden t 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. 336 - 4 - 25 LC 62 0164 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. 336 - 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 336 would create a homestead property tax exemption for Dade County school district taxes, capping taxable value increases at the level from before a homeowner's exemption began, pending voter approval in a November 2025 referendum. ### Plain-language summary Currently, homeowners in the Dade County school district pay school ad valorem (property) taxes based on their home's assessed value, which can rise each year. This bill would create a homestead exemption that freezes the taxable value of a home at its 'base year' level (the year before the exemption is first granted) for purposes of Dade County school district taxes only. Any increase in assessed value above that base year amount would be exempt from those specific school taxes, though improvements or added land would not be covered by the freeze. Homeowners would need to apply through the Dade County tax commissioner, and the exemption would renew automatically each year as long as they keep living in the home; a surviving spouse could keep the exemption too. The exemption would not affect state, county, municipal, or independent school district taxes. Because it changes local tax law, the bill requires a two-thirds vote in the General Assembly and approval by Dade County school district voters in a November 2025 referendum before taking effect for tax years starting January 1, 2026. ### What it does - Creates a homestead exemption from Dade County school district property taxes equal to the growth in a home's assessed value above its 'base year' value. - Excludes home improvements and newly added land from the frozen base year value, so those increases remain taxable. - Requires homeowners to apply once with the Dade County tax commissioner, after which the exemption renews automatically each year. - Allows a surviving spouse to keep receiving the exemption as long as they continue living in the home. - Requires voter approval through a November 2025 referendum in the Dade County school district before the exemption can take effect. - Sets automatic repeal of the entire Act 365 days after the referendum if voters reject it or the election is not properly held. ### Who it affects Homeowners in the Dade County school district who claim a homestead exemption, the Dade County tax commissioner's office that processes applications, the Dade County school district (which would collect less in some ad valorem tax revenue), and the county election superintendent who must run the referendum. ### Why it matters If approved by voters, qualifying Dade County homeowners would see their school district property tax bill calculated using a frozen 'base year' home value rather than rising market assessments, potentially lowering or stabilizing that portion of their tax bill over time, while the district's exempted revenue would need to come from elsewhere. ### Key provisions - Section 1 defines 'base year' as the year before a homeowner first receives the exemption and limits the homestead definition to up to five contiguous acres, per O.C.G.A. ยง 48-5-40. - Section 1(b) grants the exemption equal to the difference between current year and base year assessed value, excluding improvements or newly added land. - Section 1(c) and (d) require a one-time application with the Dade County tax commissioner, with automatic annual renewal and a duty to report ineligibility. - Section 1(e) clarifies the exemption applies only to Dade County school district taxes, not state, county, municipal, or independent school district taxes, and stacks with other exemptions. - Section 1(f) sets the exemption to apply starting with tax years beginning on or after January 1, 2026. - Section 2 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law, per the state constitution. - Section 3 requires a Dade County school district referendum on the Tuesday after the first Monday in November 2025, with automatic repeal 365 days later if voters reject it or the election isn't held. - Section 4 makes the Act effective upon the Governor's approval or becoming law without signature, except for the referendum timing in Section 3. ## Status - Status: Passed (2025-05-09) - Last action: Effective Date 2025-05-09 (2025-05-09) - Sponsors: Colton Moore, Mike Cameron - Official page: https://www.legis.ga.gov/legislation/71343 > The history, votes, and amendments (1,404 characters) are at https://georgiacommons.org/bills/2025-2026/sb336.md?full=1