SB 83: Bartow County; school district ad valorem taxes for educational purposes; provide a homestead exemption

This bill creates a new homestead exemption from Bartow County school district property taxes used for education. Instead of a flat dollar exemption, it works by freezing a home's taxable value at a base year and only letting that base rise each year by inflation (or by the value of home improvements), so if the home's market assessed value jumps faster than inflation, the difference is exempted from school taxes. The exemption applies only to Bartow County school district taxes, not state, county, municipal, or independent school district taxes, and does not transfer to a new owner when a home is sold. It requires homeowners to apply once with the Bartow County tax commissioner, after which it renews automatically. Because it changes local tax law, the Georgia Constitution requires a two-thirds vote in the General Assembly and approval by Bartow County voters in a November 2025 referendum. If approved, it applies to tax years 2026 through 2030, then sunsets; if rejected, the whole Act repeals automatically about a year later.

• Creates a homestead exemption from Bartow County school district property taxes equal to the amount a home's assessed value grows beyond an inflation-adjusted 'base year' value.
• Limits yearly increases in the taxable base to the prior year's inflation rate, as calculated annually by the Bartow County tax commissioner.
• Requires a one-time application with the Bartow County tax commissioner, with automatic renewal each year unless the homeowner becomes ineligible.
• Bars the exemption from transferring to a new owner when the home is sold, resetting the base value for the buyer.
• Sets the exemption to run for tax years 2026 through 2030 only, after which it expires (Section 1(g)).
• Requires a countywide referendum in November 2025 and a two-thirds vote in the General Assembly before the law can take effect.

Homeowners within the Bartow County school district who claim a homestead exemption, the Bartow County tax commissioner's office, which must calculate inflation rates and process applications, and the Bartow County election superintendent, who must run the November 2025 referendum.

For eligible Bartow County homeowners, this would slow how fast their school tax bills can rise even if their home's market value jumps sharply, since only inflation-level increases in assessed value would be taxed for school purposes. The exemption disappears if a home is sold and expires entirely after 2030 unless renewed by future legislation.

• Section 1 defines key terms like 'base year assessed value,' 'adjusted base year assessed value,' and 'inflation rate,' and sets the exemption formula tied to these figures.
• Section 1(c) requires an application with the Bartow County tax commissioner, but automatically carries over the exemption for people who already had a 2025 homestead exemption and remain eligible in 2026.
• Section 1(e) excludes state, county, municipal, and independent school district taxes from the exemption and requires the tax commissioner to apply whichever base-year exemption is more beneficial if another one exists.
• Section 1(g) limits the exemption to tax years 2026 through 2030.
• 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 November 2025 referendum in the Bartow County school district, with the Act taking effect January 1, 2026 if approved, and automatic repeal 365 days after the election if rejected.

1. 2025-05-09Effective Date
2. 2025-05-09Act 108
3. 2025-05-09Senate Date Signed by Governor (Senate)
4. 2025-04-07Senate Sent to Governor (Senate)
5. 2025-03-21Senate Agreed House Amend or Sub (Senate)
6. 2025-03-04House Passed/Adopted By Substitute (House)
7. 2025-03-04House Third Readers (House)
8. 2025-03-04House Committee Favorably Reported By Substitute (House)

• Chuck Hufstetler (R, SD-52)Primary sponsor
• Ed Setzler (R, SD-37)
• Mitchell Scoggins (R, HD-14)

1. PassedSenate voteFebruary 11, 2025

   49 yea, 0 nay (5 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #33

2. PassedHouse voteMarch 4, 2025

   172 yea, 0 nay (6 not voting, 2 excused)

   Local Calendar: House Vote #148

3. PassedSenate voteMarch 21, 2025

   54 yea, 0 nay (1 not voting, 1 excused)

   AGREE TO HOUSE SUBSTITUTE: Senate Vote #275

• property taxes
• homestead exemption
• Bartow County
• school funding
• local referendum