SB 544: Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

Right now, senior homeowners in Butts County get taxed on the full assessed value of their home for county government purposes, minus whatever homestead exemptions already apply. This bill would add a new exemption specifically for residents 62 or older, removing $70,000 of a home's assessed value from Butts County's ad valorem (property) taxes that fund county operations, though the home would still be taxed on any value above that amount. The exemption would not reduce state taxes, school taxes, or municipal taxes, and it stacks on top of any other homestead exemptions the person already receives. Homeowners must apply once with the Butts County tax commissioner, and the exemption then renews automatically each year. Because it changes local tax law, the bill requires a two-thirds vote in the General Assembly and must also be approved by Butts County voters in a November 2026 referendum before taking effect on January 1, 2027.

• Creates a $70,000 homestead exemption from Butts County ad valorem taxes for county purposes for residents age 62 or older.
• Requires eligible homeowners to apply once with the Butts County tax commissioner, after which the exemption renews automatically each year.
• Excludes the exemption from applying to state taxes, school taxes, and municipal taxes, limiting it to county government taxes only.
• Requires the exemption be added on top of, not instead of, any other homestead exemption a person already qualifies for.
• Requires the change be approved by Butts County voters in a November 2026 referendum before it can take effect.
• Sets automatic repeal of the entire Act if voters reject it or if the election is not held as required.

Butts County homeowners age 62 or older who qualify for a homestead exemption, the Butts County tax commissioner's office that processes applications, the Butts County election superintendent who must run the referendum, and county government, which would collect less property tax revenue from these homeowners.

If approved by voters, qualifying senior homeowners in Butts County would see a real reduction in their county property tax bill starting in 2027, since $70,000 of their home's value would no longer be taxed for county purposes, though school and state taxes would be unaffected.

• Section 1 defines 'senior citizen' as age 62 or older by January 1 of the application year and sets the exemption at $70,000 of assessed value.
• Section 1(c) and (d) require a one-time application with the Butts County tax commissioner, with automatic annual renewal and a duty to report if a person becomes ineligible.
• Section 1(e) limits the exemption to county purpose taxes only, excluding state, school, and municipal taxes.
• Section 1(f) applies the exemption starting with the 2027 tax year.
• Section 2 requires a two-thirds majority vote in both the Senate and House for the Act to become law.
• Section 3 calls for a November 2026 referendum in Butts County, with the Act taking effect January 1, 2027 if approved, or automatically repealing 365 days after the election if rejected or not held.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 614
3. 2026-05-11Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-03-12House Passed/Adopted (House)
6. 2026-03-12House Third Readers (House)
7. 2026-03-12House Committee Favorably Reported (House)
8. 2026-03-06House Second Readers (House)

• Ricky Williams (R, SD-025)Primary sponsor
• Lee Anderson (R, SD-024)
• Brian Strickland (R, SD-042)
• Clint Crowe (R, HD-118)

1. PassedSenate voteMarch 3, 2026

   45 yea, 0 nay (6 not voting, 4 absent)

   Local Consent Calendar: Senate Vote #600

2. PassedHouse voteMarch 12, 2026

   158 yea, 0 nay (10 not voting, 8 absent)

   Local Calendar : House Vote #697

• property taxes
• homestead exemption
• Butts County
• senior citizens
• local referendum