SB 352: Jasper County; school district ad valorem taxes for educational purposes; provide a homestead exemption

This bill creates a new homestead exemption (a break on property taxes for a primary home) for senior citizens living in the Jasper County school district. Residents who are 65 or older would have $40,000 of their home's assessed value exempted from school district property taxes used for education, including taxes that pay off school bonds. The exemption applies only to school taxes, not state, county, municipal, or independent school district taxes, and it replaces rather than adds to any other school tax homestead exemption already available. Because it changes tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both the Senate and House, and it must also be approved by Jasper County school district voters in a referendum set for November 2025. If approved, the exemption starts with the 2026 tax year; if rejected or the election is not held, the bill repeals itself automatically about a year after the election date.

• Creates a $40,000 homestead exemption from Jasper County school district property taxes for residents 65 or older, starting with the 2026 tax year if approved.
• Requires residents to apply once with the Jasper County tax commissioner, after which the exemption renews automatically each year without reapplication.
• Limits the exemption to school district taxes only, excluding state, county, municipal, and independent school district taxes.
• Makes the exemption replace, rather than stack with, any other existing homestead exemption for Jasper County school taxes.
• Requires a countywide referendum on November 4, 2025 and automatic repeal of the whole Act if voters reject it or the election is not properly held.
• Requires the bill to pass with a two-thirds majority in both legislative chambers to satisfy the Georgia Constitution's rules for local tax exemption laws.

Senior citizens age 65 and older who own homes within the Jasper County school district, the Jasper County tax commissioner's office, which processes applications, and the county election superintendent, who must run the November 2025 referendum on the measure.

If voters approve it, eligible senior homeowners in Jasper County would see a real reduction in their annual school tax bill starting in 2026, since $40,000 of their home's value would no longer be taxed for education purposes, though other local and state taxes would be unaffected.

• Section 1 defines key terms, sets the exemption amount at $40,000 of assessed home value, and limits homesteads to five contiguous acres.
• Section 1(c) and (d) require a one-time application with the Jasper County tax commissioner, with automatic annual renewal unless the person becomes ineligible.
• Section 1(e) restricts the exemption to Jasper County school district ad valorem taxes and makes it exclusive of other similar exemptions.
• Section 1(f) sets the exemption's start date as tax years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds vote in both chambers under the Georgia Constitution's rules for local tax exemptions.
• Section 3 sets a November 2025 referendum in the Jasper County school district and provides for automatic repeal if voters reject it or the election fails to occur.
• Section 4 sets the general effective date as approval by the Governor or becoming law without signature, except for the referendum-tied provisions.

1. 2025-04-02House Second Readers (House)
2. 2025-03-31House First Readers (House)
3. 2025-03-28Senate Passed/Adopted (Senate)
4. 2025-03-28Senate Committee Favorably Reported (Senate)
5. 2025-03-25Senate Read and Referred (Senate)
6. 2025-03-21Senate Hopper (Senate)

• Rick Williams (R, SD-25)Primary sponsor
• Lee Anderson (R, SD-24)

1. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #313

• property taxes
• homestead exemption
• Jasper County
• senior citizens
• school district referendum