---
title: SB 407. Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide
collection: bills
id: 2025-2026/sb407
cite_as: SB 407, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb407
md_url: https://georgiacommons.org/bills/2025-2026/sb407.md
text_url: https://georgiacommons.org/bills/2025-2026/sb407/text
source_url: https://www.legis.ga.gov/legislation/72282
date: 2026-05-12
status: passed
corpus_version: bills-2026-09-13
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/sb406.md
next: https://georgiacommons.org/bills/2025-2026/sb408.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 890
omitted_url: https://georgiacommons.org/bills/2025-2026/sb407.md?full=1
bill_number: SB 407
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-05-12
sponsors:
  - Jason T. Dickerson
  - John Albers
  - Kay Kirkpatrick
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB407/2025
upstream_id: 2083419
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Cherokee County
  - school district taxes
  - local referendum
---

# SB 407. Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide

## Text

Senate Bill 407
By: Senators Dickerson of the 21st, Albers of the 56th and Kirkpatrick of the 32nd
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To provide for a homestead exemption from Cherokee County school district ad valorem
taxes for educational purposes, through tax year 2031, in an amount equal to the amount by
which the current year assessed value of a homestead exceeds the adjusted base year assessed
value of such homestead; to provide for definitions; to specify the terms and conditions of
the exemption and the procedures relating thereto; to provide for related matters; to provide
for applicability; to provide for compliance with constitutional requirements; to provide for
a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial
remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Cherokee County school district,
but excluding any ad valorem taxes to pay interest on and to retire educational bonded
indebtedness.
(2) "Base year" means the taxable year immediately preceding the taxable year in which
the exemption under this Act is first granted to the most recent owner of such homestead;
provided, however, that the tax commissioner shall adjust the base year assessed value
annually by no more than 4 percent.
(3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended, with the additional qualification that it shall include only the
primary residence and not more than five contiguous acres of land immediately
surrounding such residence.
(b) Each resident within the Cherokee County school district is granted an exemption on that
person's homestead from Cherokee County school district ad valorem taxes for educational
purposes in an amount equal to the amount by which the current year assessed value of that
homestead exceeds the adjusted base year assessed value, including any final determination
of value on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of the
homestead. This exemption shall apply to taxes assessed on improvements to the homestead
or additional land that is added to the homestead after January 1 of the base year, provided
that the base year for assessing the value of such improvements or additions shall be the
taxable year such improvements or additions were made. If any real property is removed
from the homestead, the base year assessed value, including any final determination of value
on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted
to reflect such removal and the exemption shall be recalculated accordingly. The value of
that property in excess of such exempted amount shall remain subject to taxation.
(c) The surviving spouse of the person who has been granted the exemption provided for in
subsection (b) of this section shall continue to receive the exemption provided under
subsection (b) of this section, so long as that surviving spouse continues to occupy the home
as a residence and homestead.
(d) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless the person or person's agent files an application with the tax commissioner of
Cherokee County giving such information relative to receiving such exemption as will enable
the tax commissioner to make a determination regarding the initial and continuing eligibility
of such owner for such exemption. The tax commissioner of Cherokee County shall provide
application forms for this purpose.
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the owner occupies the residence as a homestead. After a person has filed the
proper application as provided in subsection (d) of this section, it shall not be necessary to
make application thereafter for any year and the exemption shall continue to be allowed to
such person. It shall be the duty of any person granted the homestead exemption under
subsection (b) of this section to notify the tax commissioner of Cherokee County in the event
that person for any reason becomes ineligible for that exemption.
(f) The exemption granted by subsection (b) of this section shall not apply to or affect state
ad valorem taxes, municipal ad valorem taxes for municipal purposes, municipal ad valorem
taxes for educational purposes, or county ad valorem taxes for county purposes. The
homestead exemption granted by subsection (b) of this section shall be in addition to and not
in lieu of any other homestead exemption applicable to county ad valorem taxes for
educational purposes.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027, through the tax year ending on December 31, 2031.
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The county election superintendent of Cherokee County shall call and conduct an election
as provided in this section for the purpose of submitting this Act to the electors within the
Cherokee County school district for approval or rejection. The county election
superintendent shall set the date of such election on the Tuesday next following the first
Monday in November, 2026. The county election superintendent shall issue the call and
conduct such election as provided by general law. The county election superintendent shall
cause the date and purpose of the election to be published once a week for two weeks
immediately preceding the date thereof in the official organ of Cherokee County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
( ) NO Cherokee County school district ad valorem taxes for educational purposes,
through tax year 2031, in an amount equal to the amount by which the
current year assessed value of a homestead exceeds its adjusted base year
assessed value, provided that the base year assessed value of such
homestead shall be adjusted annually by no more than 4 percent?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes
cast on such question are for approval of the Act, Section 1 of this Act shall become of full
force and effect on the first day of January, 2027. If the Act is not so approved or if the
election is not conducted as provided in this section, Section 1 of this Act shall not become
effective and this Act shall be automatically repealed on the 365th calendar day following
the election date provided for in this section. The expense of such election shall be borne by
Cherokee County. It shall be the county election superintendent's duty to certify the result
thereof to the Secretary of State. The provisions of this section shall be mandatory upon the
county election superintendent and are not intended as directory. If the county election
superintendent fails or refuses to comply with this section, any elector of the Cherokee
County school district may apply for a writ of mandamus to compel the county election
superintendent to perform his or her duties under this section. If the court finds that the
county election superintendent has not complied with this section, the court shall fashion
appropriate relief requiring the county election superintendent to call and conduct such
election by the date required by this section or on the next date authorized for special
elections provided for in Code Section 21-2-540 of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## 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 give Cherokee County school district homeowners a property tax break that caps how fast their home's taxable value can rise for school taxes, through 2031, if voters approve it in a November 2026 referendum.

### Plain-language summary

Right now, homeowners in the Cherokee County school district pay school property taxes based on their home's full current assessed value. This bill would create a homestead exemption that shields part of that value from school taxes: specifically, the amount by which a home's current assessed value exceeds an adjusted 'base year' value, which can only rise by up to 4 percent a year. The base year is generally the year before someone first gets the exemption. The exemption covers the primary home and up to five acres around it, continues automatically for a surviving spouse who keeps living there, and does not apply to state, municipal, or county taxes, only Cherokee County school district taxes.
The exemption would run from January 1, 2027 through the 2031 tax year. It only takes effect if Cherokee County voters approve it in a November 2026 referendum and if the General Assembly itself approved the measure by a two thirds vote. If voters reject it or the election is not held, the whole law repeals itself a year after the election date.

### What it does

- Creates a homestead exemption from Cherokee County school district property taxes for the amount a home's assessed value grows above an adjusted base year value.
- Caps annual growth in the base year assessed value used for the exemption at no more than 4 percent per year.
- Limits the exemption to a homeowner's primary residence plus up to five contiguous acres, and lets a surviving spouse keep the exemption while living there.
- Requires homeowners to apply once with the Cherokee County tax commissioner, after which the exemption renews automatically each year.
- Sets the exemption to run from January 1, 2027 through December 31, 2031, contingent on voter approval in a November 2026 referendum.
- Automatically repeals the entire Act if voters reject it or if the required election is not held as specified.

### Who it affects

Homeowners with a homestead inside the Cherokee County school district, the surviving spouses of those homeowners, the Cherokee County tax commissioner's office, which must process applications, and the Cherokee County election superintendent, who must run the referendum.

### Why it matters

If voters approve it, eligible homeowners in the Cherokee County school district would see their school property tax bills grow more slowly for several years, since increases in taxable value above the capped base year figure would not be taxed. The measure only lasts through 2031 and needs voter approval to take effect at all.

### Key provisions

- Section 1 defines 'ad valorem taxes for educational purposes' to mean Cherokee County school district taxes, excluding bonded debt payments, and defines 'base year' with a 4 percent annual cap on assessed value growth.
- Section 1(b) grants the exemption equal to the gap between current assessed value and the adjusted base year value, including adjustments for added improvements or removed property.
- Section 1(c) lets a surviving spouse keep the exemption as long as they continue to live in the home.
- Section 1(d)-(e) requires a one-time application with the Cherokee County tax commissioner, with automatic annual renewal, and requires owners to report if they become ineligible.
- Section 1(f) clarifies the exemption applies only to Cherokee County school district taxes, not state, municipal, or county taxes.
- Section 1(g) limits the exemption to tax years from January 1, 2027 through December 31, 2031.
- Section 2 requires a two thirds vote in both the Senate and House for the Act to become law, per the Georgia Constitution.
- Section 3 requires a Cherokee County referendum in November 2026, and automatically repeals the Act 365 days after the election if voters reject it or no election occurs.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Jason T. Dickerson, John Albers, Kay Kirkpatrick
- Official page: https://www.legis.ga.gov/legislation/72282

> The history, votes, and amendments (890 characters) are at https://georgiacommons.org/bills/2025-2026/sb407.md?full=1