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

26 LC 47 3817/AP House Bill 1203 (AS PASSED HOUSE AND SENATE) By: Representatives Stephens of the 164th, Petrea of the 166th, Hitchens of the 161st, Gilliard of the 162nd, and Westbrook of the 163rd A BILL TO BE ENTITLED AN ACT To amend an Act providing a homestead exemption from Chatham Co unty school district1 ad valorem taxes for educational purposes in an amount equal to the amount by which the2 current year assessed value of a homestead exceeds the base yea r assessed value of such3 homestead, approved May 9, 2025 (Ga. L. 2025, p. 3649), so as t o provide that any4 homeowner receiving the homestead exemption provided for in Ga. L 1999, p. 4215, as5 amended, shall automatically receive the exemption provided for in this Act; to provide for6 related matters; to repeal conflicting laws; and for other purposes.7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 SECTION 1.9 An Act providing a homestead exemption from Chatham County school district ad valorem10 taxes for educational purposes in an amount equal to the amount by which the current year11 assessed value of a homestead exceeds the base year assessed va lue of such homestead,12 approved May 9, 2025 (Ga. L. 2025, p. 3649), is amended in Section 2 by revising subsection13 (c) as follows:14 "(c) A person shall not receive the homestead exemption granted by subsection (b) of this15 section unless such person or person's agent files an application with the tax commissioner16 H. B. 1203 - 1 - 26 LC 47 3817/AP of Chatham County or his or her designee, giving such informati on relative to receiving17 such exemption as will enable the tax commissioner of Chatham C ounty or his or her18 designee to make a determination regarding the initial and cont inuing eligibility of such19 person for such exemption. The tax commissioner of Chatham Cou nty or his or her20 designee shall provide application forms for this purpose; prov ided, however, that any21 person who, as of December 31, 2026, has applied for and is eligible to receive the adjusted22 base year homestead exemption from Chatham County and City of S avannah School23 District ad valorem taxes for education purposes granted by Ga. L. 1999, p. 4215, as24 amended, shall be automatically eligible for the exemption gran ted by this Act without25 applying therefor."26 SECTION 2.27 All laws and parts of laws in conflict with this Act are repealed.28 H. B. 1203 - 2 -