---
title: SB 545. Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide
collection: bills
id: 2025-2026/sb545
cite_as: SB 545, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb545
md_url: https://georgiacommons.org/bills/2025-2026/sb545.md
text_url: https://georgiacommons.org/bills/2025-2026/sb545/text
source_url: https://www.legis.ga.gov/legislation/73491
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.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/sb544.md
next: https://georgiacommons.org/bills/2025-2026/sb546.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 890
omitted_url: https://georgiacommons.org/bills/2025-2026/sb545.md?full=1
bill_number: SB 545
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/SB545/2025
upstream_id: 2121412
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Butts County
  - local referendum
  - county government funding
---

# SB 545. Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

## Text

Senate Bill 545
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 $50,000.00 of the assessed value of the homestead for residents of that
county; 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.
(b) 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. The value of such 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 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 such residence as a homestead. After a 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 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 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 $50,000.00 of the assessed value of the homestead for residents of that
county?"
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.

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.

### Plain-language summary

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 it 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.

## 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/73491

> The history, votes, and amendments (890 characters) are at https://georgiacommons.org/bills/2025-2026/sb545.md?full=1