---
title: SB 352. Jasper County; school district ad valorem taxes for educational purposes; provide a homestead exemption
collection: bills
id: 2025-2026/sb352
cite_as: SB 352, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb352
md_url: https://georgiacommons.org/bills/2025-2026/sb352.md
text_url: https://georgiacommons.org/bills/2025-2026/sb352/text
source_url: https://www.legis.ga.gov/legislation/71556
date: 2025-04-02
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.
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omitted: votes and history
omitted_chars: 444
omitted_url: https://georgiacommons.org/bills/2025-2026/sb352.md?full=1
bill_number: SB 352
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-03-28
last_action: House Second Readers
sponsors:
  - Ricky Williams
  - Lee Anderson
text_version: Engrossed
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB352/2025
upstream_id: 2012804
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - Jasper County
  - school funding
---

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

## Text

25 LC 44 3074
Senate Bill 352
By: Senators Williams of the 25th and Anderson of the 24th
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Jasper County school district ad valorem taxes for1
educational purposes in the amount of $40,000.00 of the assessed value of the homestead for2
residents of that school district who are 65 years of age or older; to provide for definitions;3
to specify the terms and conditions of the exemption and the procedures relating thereto; to4
provide for applicability; to provide for compliance with const itutional requirements; to5
provide for a referendum, effective dates, automatic repeal, mandatory execution of election,6
and judicial remedies regarding failure to comply; to provide for related matters; to repeal7
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 Jasper County school district,13
including, but not limited to, any ad valorem taxes to pay interest on and to retire county14
school district bonded indebtedness.15
S. B. 352
- 1 -
25 LC 44 3074
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16
the O.C.G.A., as amended, with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(3) "Senior citizen" means a person who is 65 years of age or older on or before19
January 1 of the year in which application for the exemption under subsection (b) of this20
section is made.21
(b) Each resident of the Jasper County school district who is a senior citizen is granted an22
exemption on such person's homestead from Jasper County school district ad valorem taxes23
for educational purposes in the amount of $40,000.00 of the assessed value of the homestead. 24
The value of that property in excess of such exempted amount sh all remain subject to25
taxation.26
(c) A person shall not receive the homestead exemption granted by subsection (b) of this27
section unless such person or person's agent files an application with the tax commissioner28
of Jasper County, giving such person's age and such additional information relative to29
receiving such exemption as will enable the tax commissioner of Jasper County to make a30
determination regarding the initial and continuing eligibility of such person for such31
exemption. The tax commissioner of Jasper County shall provide application forms for this32
purpose.33
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of34
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year35
so long as the person granted the homestead exemption under subsection (b) of this section36
occupies the residence as a homestead. After such person has filed the proper application as37
provided in subsection (c) of this section, it shall not be nec essary to make application38
thereafter for any year, and such exemption shall continue to be allowed to such person. It39
shall be the duty of any such person granted the homestead exemption under subsection (b)40
of this section to notify the tax commissioner of Jasper County in the event that such person41
for any reason becomes ineligible for such exemption.42
S. B. 352
- 2 -
25 LC 44 3074
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any43
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem44
taxes for municipal purposes, or independent school district ad valorem taxes for educational45
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu46
of and not in addition to any other homestead exemption applicable to Jasper County school47
district ad valorem taxes for educational purposes.48
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years49
beginning on or after January 1, 2026.50
SECTION 2.51
In accordance with the requirements of Article VII, Section II of the Constitution of the State52
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority53
vote in both the Senate and the House of Representatives.54
SECTION 3.55
The election superintendent of Jasper County shall call and conduct an election as provided56
in this section for the purpose of submitting this Act to the e lectors of the Jasper County57
school district for approval or rejection. The election superi ntendent shall conduct that58
election on the Tuesday after the first Monday in November, 2025, and shall issue the call59
and conduct that election as provided by general law. The elec tion superintendent shall60
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 s61
immediately preceding the date thereof in the official organ of Jasper County. The ballot62
shall have written or printed thereon the words:63
"( ) YES64
65
( ) NO66
67
Shall the Act be approved which provides a homestead exemption from
Jasper County school district ad valorem taxes for educational purposes in
the amount of $40,000.00 of the assessed value of the homestead f o r
residents of that school district who are 65 years of age or older?"
S. B. 352
- 3 -
25 LC 44 3074
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring68
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on69
such question are for approval of the Act, Section 1 of this Act shall become of full force and70
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted71
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall72
be automatically repealed on the 365th calendar day following the election date provided for73
in this section. The expense of such election shall be borne by Jasper County. It shall be the74
election superintendent's duty to certify the result thereof to the Secretary of State. The75
provisions of this section shall be mandatory upon the election superintendent and are not76
intended as directory. If the election superintendent fails or refuses to comply with this77
section, any elector of the Jasper County school district may apply for a writ of mandamus78
to compel the election superintendent to perform his or her duties under this section. If the79
court finds that the election superintendent has not complied with this section, the court shall80
fashion appropriate relief requiring the election superintenden t to call and conduct such81
election on the date required by this section or on the next da te authorized for special82
elections provided for in Code Section 21-2-540 of the O.C.G.A.83
SECTION 4.84
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon85
its approval by the Governor or upon its becoming law without such approval.86
SECTION 5.87
All laws and parts of laws in conflict with this Act are repealed.88
S. B. 352
- 4 -

## 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 let Jasper County voters decide whether homeowners age 65 and older get a $40,000 exemption from Jasper County school district property taxes, starting in 2026 if approved.

### Plain-language summary

Currently, senior homeowners in the Jasper County school district pay the same school property taxes as everyone else on their homestead. This bill would create a new homestead exemption of $40,000 of assessed value specifically from Jasper County school district taxes for educational purposes, available to residents 65 or older. Homeowners would need to apply once with the Jasper County tax commissioner, and the exemption would then renew automatically each year as long as they still qualify and live in the home.
The exemption would not reduce state, county, municipal, or independent school district taxes, and it replaces rather than adds to any other school tax exemption a person already has. Because it changes taxation, the bill needs a two-thirds vote in both legislative chambers, and it must also be approved by Jasper County school district voters in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected or the election is not held properly, the whole act is automatically repealed a year after the election date.

### What it does

- Creates a $40,000 homestead exemption from Jasper County school district property taxes for educational purposes for homeowners 65 or older.
- Requires a one-time application with the Jasper County tax commissioner, after which the exemption renews automatically each year.
- Requires senior homeowners to notify the tax commissioner if they become ineligible for the exemption.
- Limits the exemption so it does not apply to state, county, municipal, or independent school district taxes, and makes it replace rather than stack with other school tax exemptions.
- Requires a countywide referendum in November 2025 and a two-thirds legislative vote before the tax change can take effect.
- Automatically repeals the entire act if voters reject it or if the election is not properly conducted.

### Who it affects

Homeowners age 65 and older who live in the Jasper County school district and claim a homestead exemption there, the Jasper County tax commissioner's office, which processes applications, and Jasper County election officials, who must run the referendum.

### Why it matters

If voters approve it, qualifying seniors in Jasper County would see a real reduction in their school property tax bill starting in 2026, since $40,000 of their home's assessed value would no longer be taxed for school purposes. If voters reject it, no tax change happens and the law disappears.

### Key provisions

- Section 1 defines key terms, sets the exemption at $40,000 of assessed value for residents 65 or older, and limits homestead property to five contiguous acres.
- Section 1(c) and (d) require an initial application to the Jasper County tax commissioner, with automatic annual renewal and a duty to report ineligibility.
- Section 1(e) confirms the exemption applies only to Jasper County school district taxes, not state, county, municipal, or independent school district taxes, and replaces any overlapping exemption.
- Section 1(f) applies the exemption starting with tax years on or after January 1, 2026.
- Section 2 requires a two-thirds majority vote in both the Senate and House because the change involves the Georgia Constitution's taxation article.
- Section 3 requires a Jasper County school district referendum on the Tuesday after the first Monday in November 2025, with specific ballot language, and sets automatic repeal if voters reject it or the election is not properly held.
- Section 4 sets the general effective date as upon the Governor's approval or becoming law without signature, except for the referendum-tied provisions.

## Status

- Status: Engrossed (2025-03-28)
- Last action: House Second Readers (2025-04-02)
- Sponsors: Ricky Williams, Lee Anderson
- Official page: https://www.legis.ga.gov/legislation/71556

> The history, votes, and amendments (444 characters) are at https://georgiacommons.org/bills/2025-2026/sb352.md?full=1