HB1168: HB1168 Heard County; ad valorem tax for educational purposes; provide homestead exemption

This bill creates a new property tax break for older homeowners in the Heard County school district. Anyone who is 70 or older and owns a homestead there would have their home's entire assessed value exempted from Heard County school district property taxes used for education, including taxes that pay off school bonds. The exemption would not affect state, county, municipal, or independent school district taxes, and it would stack on top of any other homestead exemption a person already gets. To qualify, a person or their agent must apply with the Heard County tax commissioner, and once granted, the exemption renews automatically each year as long as the person still lives there and remains eligible. Because this changes local tax law, the bill cannot take effect unless Heard County voters approve it in a November referendum, and the Georgia Constitution requires the bill itself to pass by a two-thirds vote in both legislative chambers. If approved, the exemption applies starting with tax year 2027; if rejected, the bill repeals itself.

• Grants residents of the Heard County school district who are 70 or older a full exemption from the district's school property taxes on their entire home's assessed value, starting with the 2027 tax year.
• Requires applicants to file with the Heard County tax commissioner and provide proof of age and other eligibility information, with automatic renewal each year afterward.
• Excludes state, county, municipal, and independent school district taxes from the exemption, limiting it strictly to Heard County school district education taxes.
• Makes the exemption additional to, not a replacement for, any other homestead exemption a person already receives on the same property.
• Requires a countywide referendum on the Tuesday after the first Monday in November before the exemption can take effect, and automatically repeals the whole Act if voters reject it or no valid election occurs.

Homeowners age 70 and older who live in the Heard County school district, the Heard County tax commissioner's office that processes applications, the Heard County election superintendent who must run the referendum, and the Heard County school district, which would lose some property tax revenue from qualifying seniors.

If voters approve it, eligible seniors in Heard County would owe no school property tax on their homes starting in 2027, easing a common cost pressure for older homeowners on fixed incomes. The school district would collect less tax revenue from those residents, though other taxes and other exemptions remain unaffected.

• Section 1 defines key terms, including who counts as a 'senior citizen' (70 or older by January 1 of the application year) and what taxes the exemption covers.
• Section 1(b) grants the exemption on the full assessed value of a qualifying senior's homestead against Heard County school district education taxes.
• Section 1(c) and (d) set the application and automatic renewal process through the Heard County tax commissioner, following O.C.G.A. § 48-5-50.1.
• Section 1(e) limits the exemption to Heard County school district taxes only and makes it additional to other existing homestead exemptions.
• Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2027.
• Section 2 requires the bill itself to pass by a two-thirds majority vote in both the House and Senate under the Georgia Constitution.
• Section 3 requires a November referendum in the Heard County school district, with the Act taking effect only if a majority approve it, and automatic repeal 365 days after the election if it fails or is not held.
• Section 4 sets the general effective date as approval by the Governor or becoming law without signature, except for the referendum timeline in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 543
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-02-24Senate Passed/Adopted (Senate)
6. 2026-02-24Senate Committee Favorably Reported (Senate)
7. 2026-02-18Senate Read and Referred (Senate)
8. 2026-02-17House Passed/Adopted (House)

• David Huddleston (R, HD-072)Primary sponsor

1. PassedHouse voteFebruary 17, 2026

   163 yea, 1 nay (7 not voting, 4 absent)

   Local Calendar : House Vote #513

2. PassedSenate voteFebruary 24, 2026

   53 yea, 0 nay (1 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #571

• property taxes
• homestead exemption
• Heard County
• senior citizens
• school funding