Georgia CommonsSB 545: Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide
Last action May 11, 2026 · Effective Date 2026-05-11
Senate Bill 545 would create a $50,000 homestead exemption on Butts County property taxes for county purposes, but only if voters in the county approve it in a November 2026 referendum.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest LegiScan holds.
In plain language
This bill sets up a new homestead exemption for Butts County homeowners, reducing the taxable value of their primary residence by $50,000 when it comes to county property taxes. It would not apply to school taxes, municipal taxes, or state taxes, and it stacks on top of any other homestead exemption a resident already qualifies for. Homeowners would need to apply once with the Butts County tax commissioner, and the exemption would then renew automatically each year as long as they keep living in the home. Because Georgia's constitution requires local tax exemptions like this to go before voters, the bill calls for a countywide referendum on the November 2026 ballot. If a majority vote yes, the exemption starts for tax years beginning January 1, 2027. If voters reject it or no election happens, the whole bill is automatically repealed about a year after the election date.
What the bill does
- Creates a $50,000 homestead exemption against Butts County property taxes (ad valorem taxes) used for county government purposes, starting with tax year 2027 if approved.
- Requires homeowners to file a one-time application with the Butts County tax commissioner, after which the exemption renews automatically each year.
- Excludes the exemption from applying to state taxes, school taxes, or municipal taxes, and makes it additional to other existing homestead exemptions.
- Requires a countywide referendum on the November 2026 ballot before the exemption can take effect, since it needs voter approval under the Georgia Constitution.
- Automatically repeals the entire Act if voters reject it or if the election is not held, about 365 days after the scheduled election date.
- Allows any Butts County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.
Who it affects
Homeowners in Butts County who qualify for a homestead exemption, the Butts County tax commissioner's office that processes applications, the county election superintendent who must run the referendum, and Butts County government, which would collect less property tax revenue for county purposes if the exemption passes.
Why it matters
If voters approve it, eligible Butts County homeowners would see $50,000 shaved off the taxable value of their homes for county tax purposes starting in 2027, lowering their county tax bills. School and municipal taxes would stay unaffected, and the county would need to account for reduced county tax revenue.
Key provisions
- Section 1 defines the exemption amount ($50,000 of assessed home value), limits it to county-purpose taxes, and requires a one-time application with automatic annual renewal.
- Section 1(e) clarifies the exemption does not reduce state, school, or municipal taxes and stacks on top of other homestead exemptions.
- Section 1(f) sets the exemption to begin with tax years starting on or after January 1, 2027.
- Section 2 requires the Act to pass with a two-thirds majority vote in both the Georgia House and Senate under the state constitution.
- Section 3 schedules a Butts County referendum for November 2026, specifies the ballot language, and provides that the Act is automatically repealed 365 days after the election if voters reject it or no election occurs.
- Section 4 sets the general effective date as approval by the Governor or becoming law without signature, except for the referendum-tied provisions in Section 3.
From the bill
“Each resident of Butts County is granted an exemption on such person's homestead from Butts County ad valorem taxes for county purposes in the amount of $50,000.00 of the assessed value of that homestead.”
“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”
Status timeline
- Effective Date 2026-05-11
- Act 615
- Senate Date Signed by Governor (Senate)
- Senate Sent to Governor (Senate)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
Show full history (13 actions)
- House First Readers (House)
- Senate Passed/Adopted (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Ricky Williams (R, SD-025)
- Lee Anderson (R, SD-024)
- Brian Strickland (R, SD-042)
- Clint Crowe (R, HD-118)
Votes
- Senate voteMarch 3, 2026
45 yea, 0 nay (6 not voting, 4 absent)
- House voteMarch 18, 2026
161 yea, 2 nay (7 not voting, 6 absent)
Topics
- property taxes
- homestead exemption
- Butts County
- local referendum
- county government funding