---
title: SB 544. Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide
collection: bills
id: 2025-2026/sb544
cite_as: SB 544, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb544
md_url: https://georgiacommons.org/bills/2025-2026/sb544.md
text_url: https://georgiacommons.org/bills/2025-2026/sb544/text
source_url: https://www.legis.ga.gov/legislation/73488
date: 2026-05-11
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.
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omitted: votes and history
omitted_chars: 891
omitted_url: https://georgiacommons.org/bills/2025-2026/sb544.md?full=1
bill_number: SB 544
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Ricky Williams
  - Lee Anderson
  - Brian Strickland
  - Clint Crowe
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB544/2025
upstream_id: 2121421
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Butts County
  - senior citizens
  - local referendum
---

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

## Text

Senate Bill 544
By: Senators Williams of the 25th, Anderson of the 24th and Strickland of the 42nd
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Butts County ad valorem taxes for county purposes
in the amount of $70,000.00 of the assessed value of the homestead for residents of that
county who are 62 years of age or older; to provide for definitions; to specify the terms and
conditions of the exemption and the procedures relating thereto; 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 provide for related matters; 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 county purposes" means all ad valorem taxes for county
purposes levied by, for, or on behalf of Butts County, including, but not limited to, any
ad valorem taxes to pay interest on and to retire county bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(3) "Senior citizen" means a person who is 62 years of age or older on or before
January 1 of the year in which application for the exemption under subsection (b) of this
section is made.
(b) Each resident of Butts County who is a senior citizen is granted an exemption on such
person's homestead from Butts County ad valorem taxes for county purposes in the amount
of $70,000.00 of the assessed value of such homestead. The value of that property in excess
of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the tax commissioner
of Butts County, giving such person's age and such additional information relative to
receiving such exemption as will enable the tax commissioner of Butts County to make a
determination regarding the initial and continuing eligibility of such person for such
exemption. The tax commissioner of Butts County shall provide application forms for this
purpose.
(d) 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 person granted the homestead exemption under subsection (b) of this section
occupies the residence as a homestead. After such person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any such person granted the homestead exemption under subsection (b)
of this section to notify the tax commissioner of Butts County in the event that such person
for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county or independent school district ad valorem taxes for educational
purposes, or municipal ad valorem taxes for municipal 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 Butts County ad valorem taxes for county purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
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 election superintendent of Butts County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of Butts County for
approval or rejection. The election superintendent shall conduct that election on the Tuesday
after the first Monday in November, 2026, and shall issue the call and conduct that election
as provided by general law. The 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 Butts County. The ballot shall have written or printed thereon
the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Butts County ad valorem taxes for county purposes in the amount of
( ) NO $70,000.00 of the assessed value of the homestead for residents of that
county who are 62 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all 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 January 1, 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 Butts County. It shall be the
election superintendent's duty to certify the result thereof to the Secretary of State. The
provisions of this section shall be mandatory upon the election superintendent and are not
intended as directory. If the election superintendent fails or refuses to comply with this
section, any elector of Butts County may apply for a writ of mandamus to compel the
election superintendent to perform his or her duties under this section. If the court finds that
the election superintendent has not complied with this section, the court shall fashion
appropriate relief requiring the election superintendent to call and conduct such election on
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 Butts County homeowners age 62 and older a $70,000 exemption on their home's assessed value for county property taxes, pending voter approval in November 2026.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Ricky Williams, Lee Anderson, Brian Strickland, Clint Crowe
- Official page: https://www.legis.ga.gov/legislation/73488

> The history, votes, and amendments (891 characters) are at https://georgiacommons.org/bills/2025-2026/sb544.md?full=1