HB1105: HB1105 Ad valorem tax; education purposes of homesteads of qualified individuals who are 65 years of age or older; provide exemption

Georgia homeowners currently pay property taxes to their local school districts to fund education costs and repay school bonds. This bill would create a new exemption so that any homeowner 65 or older would not have to pay any school district property taxes for education purposes, including taxes used to pay off school bonds. To get the exemption, the homeowner or their agent must file an affidavit with the local tax office (or city government for independent school districts) showing their age. Once granted, the exemption continues automatically unless the person becomes ineligible. Lying on the affidavit becomes a crime (false swearing). Because this changes tax law broadly, the bill must first be approved by Georgia voters in a statewide referendum on the November 2026 ballot. If approved, it takes effect January 1, 2027; if rejected or the vote is not held, the bill repeals itself a year after the election date.

• Creates a new homestead exemption (O.C.G.A. § 48-5-52.2) excusing homeowners 65 or older from all school district property taxes used for education, including school bond debt.
• Requires homeowners to file a one-time affidavit with their tax office proving their age to claim the exemption, after which it continues automatically.
• Requires homeowners to notify their tax office if they become ineligible for the exemption.
• Makes it a crime (false swearing) to lie on the exemption affidavit, amending Georgia's tax falsification law (O.C.G.A. § 48-5-53).
• Requires a statewide referendum in November 2026 before the exemption can take effect, with automatic repeal if voters reject it or no election occurs.

Georgia homeowners 65 and older living in independent or county school districts, who could avoid school property taxes; local school districts and county tax offices, which administer the exemption and lose some tax revenue; and Georgia voters, who must approve the change in a 2026 referendum.

If voters approve it, eligible seniors would stop paying the portion of their property tax bill that funds local schools, lowering their tax burden but potentially reducing revenue available to school districts for operations and bond repayment, depending on how many homeowners qualify.

• Section 1 adds O.C.G.A. § 48-5-52.2, exempting homesteads of residents 65 or older from all school district ad valorem taxes for education, including bond debt.
• Section 1 requires a first-time affidavit filed with the tax receiver, tax commissioner, or city governing authority, listing the owner's age as of January 1.
• Section 1 states the exemption continues automatically after the first approval unless the owner reports becoming ineligible.
• Section 2 amends O.C.G.A. § 48-5-53 to make falsifying information for this new exemption a crime of false swearing.
• Section 3 requires a statewide referendum on the November 2026 general election ballot asking voters to approve or reject the exemption.
• Section 3 sets the exemption's effective date as January 1, 2027 if approved, or automatic repeal 365 days after the election if not approved or held.
• Section 4 makes the rest of the Act (aside from the referendum provisions) effective upon the Governor's signature or becoming law without signature.

1. 2026-02-03House Second Readers (House)
2. 2026-02-02House First Readers (House)
3. 2026-01-29House Hopper (House)

• Dale Washburn (R, HD-144)Primary sponsor
• Emory Dunahoo (R, HD-031)
• Mitchell Scoggins (R, HD-014)
• Matt Reeves (R, HD-099)
• Sandy Donatucci (R, HD-105)
• Martin Momtahan (R, HD-017)

• property taxes
• senior citizens
• school funding
• homestead exemption
• referendum