HB1203: HB1203 Chatham County; school district ad valorem tax; homestead exemption; provisions

In 2025 the Georgia General Assembly created a homestead exemption from Chatham County school district property taxes based on how much a home's assessed value has grown since a set base year. Under the original law, homeowners had to apply directly with the Chatham County tax commissioner to receive that exemption. House Bill 1203 changes the application rule. It amends Section 2 of the 2025 Act so that anyone who, as of December 31, 2026, has applied for and is eligible for the older adjusted base year homestead exemption for Chatham County and Savannah school district taxes (created in 1999) will automatically get the new exemption without filing a separate application. The tax commissioner still must provide application forms for anyone who has not already qualified through the older exemption. The bill also repeals any conflicting laws.

• Rewrites subsection (c) of Section 2 of the 2025 Chatham County school tax homestead exemption law to change how people qualify for it.
• Automatically grants the new homestead exemption to anyone eligible for the older 1999 adjusted base year exemption as of December 31, 2026, with no separate application required.
• Keeps the existing requirement that the Chatham County tax commissioner provide application forms for people who have not already qualified through the older exemption.
• Repeals any other Georgia laws that conflict with this change.

Homeowners in Chatham County, particularly those already receiving the 1999 adjusted base year homestead exemption for Chatham County and Savannah school district taxes, along with the Chatham County tax commissioner's office, which processes these exemptions.

Eligible Chatham County homeowners who already have the older 1999 school tax exemption would no longer need to file a new application to receive the 2025 homestead exemption, reducing paperwork and the risk of missing out on tax savings due to an unfiled application.

• Section 1 amends subsection (c) of Section 2 of the 2025 Act (Ga. L. 2025, p. 3649) that created the Chatham County school district homestead exemption based on assessed value growth.
• The revised subsection keeps the general rule that a person must apply with the Chatham County tax commissioner to receive the exemption.
• It adds an exception: anyone who, as of December 31, 2026, has applied for and is eligible for the exemption granted by Ga. L. 1999, p. 4215 (as amended) is automatically eligible for the new exemption without applying.
• Section 2 repeals all laws and parts of laws that conflict with the Act.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 549
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
• school district taxes