HB1200: HB1200 Chatham County; City of Savannah; school district ad valorem tax; homestead exemption; provisions

Chatham County and the City of Savannah School District have a special homestead exemption (a break on property taxes for a primary home) tied to a 'base year' assessed value that rises each year with inflation, as measured by the Consumer Price Index. This bill changes that formula so the adjusted base year assessed value can no longer increase above whatever it was set at for tax year 2025, for any tax year after 2026. Because this changes a local tax exemption tied to the Georgia Constitution, the bill needed a two-thirds vote in both the House and Senate to pass, and it also requires approval from Chatham County and Savannah school district voters in a referendum during the 2026 general primary. If voters approve, the change takes effect July 1, 2026. If voters reject it, or the election is not held, the whole bill automatically repeals itself 365 days after the election date.

• Caps the adjusted base year assessed value used to calculate the homestead exemption so it cannot rise above the 2025 tax year value for any year after 2026.
• Requires the change to first clear a two thirds majority vote in both the Georgia House and Senate because it affects a constitutional tax provision.
• Sets up a countywide referendum in Chatham County and the City of Savannah School District during the 2026 general primary election.
• Makes the tax change effective July 1, 2026 only if voters approve it in that referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly held.
• Allows any voter in the affected area to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners in Chatham County and the City of Savannah School District who receive this local homestead exemption, the Chatham County election superintendent who must run the referendum, and the school district, which relies on the ad valorem (property) tax revenue affected by the exemption.

If approved by voters, eligible homeowners' taxable property value under this exemption would stop climbing with inflation after 2025, likely lowering their future school district property tax bills compared to current law, while affecting the tax revenue available to Chatham County and Savannah schools.

• Section 1 revises the definition of 'adjusted base year assessed value' in the 1999 Act (Ga. L. 1999, p. 4215) to cap it at the tax year 2025 level for all tax years after 2026.
• Section 2 requires a two thirds majority vote in both chambers of the General Assembly under the Georgia Constitution's Article VII, Section II for this tax change to become law.
• Section 3 orders Chatham County's election superintendent to hold a referendum during the 2026 general primary, with the ballot question spelled out in the bill text.
• Section 3 states that if voters approve, Section 1 takes effect July 1, 2026; if not, the entire Act is automatically repealed 365 days after the election.
• Section 3 lets any voter sue for a writ of mandamus to force the election if the superintendent fails to call or conduct it.
• Section 4 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except for the referendum-dependent provisions.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 548
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. 2026-02-17Senate Read and Referred (Senate)
8. 2026-02-12House Passed/Adopted (House)

• Ron Stephens (R, HD-164)Primary sponsor
• Jesse Petrea (R, HD-166)
• Bill Hitchens (R, HD-161)
• Carl Gilliard (D, HD-162)
• Anne Westbrook (D, HD-163)

1. PassedHouse voteFebruary 12, 2026

   156 yea, 0 nay (11 not voting, 8 absent)

   Local Calendar : House Vote #506

2. PassedSenate voteFebruary 24, 2026

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

   Local Consent Calendar: Senate Vote #571

• property taxes
• homestead exemption
• Chatham County
• Savannah schools
• local referendum