SB545: SB545 Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

This bill would create a new property tax break for homeowners in Butts County. It exempts $50,000 of a home's assessed value from Butts County ad valorem taxes for county purposes, meaning the tax bill homeowners pay to fund county government (not school or municipal taxes) would be calculated on a lower value. Homeowners would need to apply once through the Butts County tax commissioner, and the exemption would then renew automatically each year as long as they keep living in the home. The exemption would not affect state taxes, school taxes, or city taxes, and it stacks on top of any other homestead exemption already available. Because it changes county tax law, the bill needs a two-thirds vote in the General Assembly and then approval by Butts County voters in a November 2026 referendum. If approved, it starts January 1, 2027; if rejected or the election is not held, the bill repeals itself.

• Creates a $50,000 homestead exemption on the assessed value of a home for Butts County ad valorem (property) taxes used for county purposes.
• Requires homeowners to file an application with the Butts County tax commissioner to receive the exemption, after which it renews automatically each year.
• Requires homeowners to notify the tax commissioner if they become ineligible for the exemption for any reason.
• Excludes state, school district, and municipal property taxes from the exemption, applying it only to county government taxes.
• Requires a countywide referendum in November 2026, with the exemption taking effect January 1, 2027 only if voters approve it.
• Automatically repeals the entire Act if voters reject it or if the election is not held as required.

Homeowners in Butts County who claim a homestead exemption, the Butts County tax commissioner's office, which must process applications, and the Butts County election superintendent, who must organize the November 2026 referendum.

If voters approve it, eligible Butts County homeowners would see $50,000 of their home's value excluded from the portion of their property tax bill that funds county government, lowering that part of their tax bill starting in 2027. The exemption would not reduce school or city taxes.

• Section 1(a) defines 'ad valorem taxes for county purposes' and ties 'homestead' to the existing definition in O.C.G.A. § 48-5-40.
• Section 1(b) sets the exemption amount at $50,000.00 of assessed home value, with any value above that remaining taxable.
• Section 1(c) and (d) require an initial application to the tax commissioner, automatic annual renewal, and a duty to report if a homeowner becomes ineligible.
• Section 1(e) clarifies the exemption applies only to county purpose taxes and stacks on top of other existing homestead exemptions.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the Senate and House because it is a constitutional tax matter.
• Section 3 schedules a Butts County referendum for the Tuesday after the first Monday in November 2026 and specifies the exact ballot language voters will see.
• Section 3 also provides that the Act automatically repeals 365 days after the election if voters reject it or if the election is not properly held.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 615
3. 2026-05-11Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-03-18House Passed/Adopted (House)
6. 2026-03-18House Third Readers (House)
7. 2026-03-18House Committee Favorably Reported (House)
8. 2026-03-06House Second Readers (House)

• Ricky Williams (R, SD-025)Primary sponsor
• Lee Anderson (R, SD-024)
• Brian Strickland (R, SD-042)
• Clint Crowe (R, HD-118)

1. PassedSenate voteMarch 3, 2026

   45 yea, 0 nay (6 not voting, 4 absent)

   Local Consent Calendar: Senate Vote #600

2. PassedHouse voteMarch 18, 2026

   161 yea, 2 nay (7 not voting, 6 absent)

   Local Calendar : House Vote #712

• property taxes
• homestead exemption
• Butts County
• local referendum