SB 356: Polk County; school district ad valorem taxes for educational purposes; provide homestead exemption

Right now, Polk County school district homeowners get whatever standard homestead exemptions Georgia law already allows on their property taxes. This bill would add new age-based exemptions specifically against the school district's property taxes used for education. Homeowners 65 to 69 would get an exemption of the greater of 50 percent or $60,000 of their home's assessed value. Those 70 to 76 would get the greater of 75 percent or $80,000. Those 77 and older would get a full exemption on homes worth up to $500,000 in fair market value. For 2026 only, the total value of all these exemptions combined is capped at $150 million; if claims exceed that, everyone's exemption is reduced proportionally. The exemptions would not apply to state, county, municipal, or independent school district taxes, only Polk County school district taxes. Because it changes local tax law, the bill requires a two-thirds vote in the General Assembly and must be approved by Polk County school district voters in a November 2025 referendum before taking effect on January 1, 2026. If voters reject it or no election is held, the whole Act is automatically repealed.

• Creates three tiers of new homestead exemptions against Polk County school district property taxes based on the homeowner's age: 65-69, 70-76, and 77 and older.
• Caps the full exemption for homeowners 77 and older to homes valued at $500,000 or less in fair market value.
• Sets a temporary $150 million cap on the total exemptions granted in calendar year 2026, with proportional reductions if claims exceed that amount.
• Requires homeowners to apply once through the Polk County tax commissioner, after which the exemption automatically renews each year.
• Requires a two-thirds vote in the General Assembly and a countywide school district referendum in November 2025 before the exemptions can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Older homeowners in the Polk County school district, especially those 65, 70, and 77 or older, who could see reduced school property tax bills. It also affects the Polk County tax commissioner's office, which processes applications, and Polk County, which must fund and conduct the referendum.

If approved by voters, many senior homeowners in Polk County would pay significantly less in school property taxes, with the break growing as they age, potentially covering their entire tax bill past age 77 on homes up to $500,000. The temporary funding cap means the school district's tax collections from these exemptions are limited in 2026, which could affect available revenue.

• Section 1(b)(1)-(3) sets the three age-based exemption tiers: 50 percent or $60,000 at 65, 75 percent or $80,000 at 70, and full value up to $500,000 fair market value at 77.
• Section 1(b)(4) caps total exemptions claimed in 2026 at $150 million in the aggregate, with proportional reductions applied if claims exceed that amount.
• Section 1(c) and (d) require a one-time application with the Polk County tax commissioner, after which the exemption renews automatically each year.
• Section 1(e) clarifies the exemptions apply only to Polk County school district educational taxes, not state, county, municipal, or independent school district taxes.
• Section 2 requires the Act to pass by a two-thirds majority vote in both the Senate and House under the Georgia Constitution.
• Section 3 requires a November 2025 referendum of Polk County school district voters, with the Act taking effect January 1, 2026 only if approved.
• Section 3 provides that if voters reject the Act or the election is not held, the entire Act is automatically repealed 365 days after the election date.

1. 2025-04-02House Second Readers (House)
2. 2025-03-31House First Readers (House)
3. 2025-03-31Senate Passed/Adopted (Senate)
4. 2025-03-31Senate Committee Favorably Reported (Senate)
5. 2025-03-27Senate Read and Referred (Senate)
6. 2025-03-25Senate Hopper (Senate)

• Jason Anavitarte (R, SD-31)Primary sponsor

1. PassedSenate voteMarch 31, 2025

   49 yea, 0 nay (5 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #339

• property taxes
• homestead exemption
• Polk County
• senior citizens
• school funding