SB544: SB544 Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

This bill applies only to Butts County. It would let homeowners who are 62 or older exempt $70,000 of their home's assessed value from the county portion of their property taxes (formally called ad valorem taxes for county purposes). Any value above that amount would still be taxed as usual. Homeowners would need to apply once with the Butts County tax commissioner, after which the exemption renews automatically each year as long as they still live in the home and remain eligible. The exemption would not reduce state taxes, school taxes, or city taxes, and it stacks on top of any other homestead exemption already available. Because it changes local tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both the House and Senate, and Butts County voters must approve it in a November 2026 referendum before it can take effect on January 1, 2027. If voters reject it or no election is held, the bill automatically expires.

• Creates a $70,000 homestead exemption from Butts County's county-purpose property taxes for residents who are 62 or older.
• Requires a one-time application with the Butts County tax commissioner, after which the exemption renews automatically each year.
• Excludes state, school district, and municipal property taxes from the exemption, applying it only to county government taxes.
• Makes the exemption additional to, not a replacement for, any other homestead exemption a person already receives.
• Requires a countywide referendum in November 2026 and automatic repeal of the whole Act if voters reject it or no election occurs.

Butts County homeowners age 62 and older who use their property as a primary residence, the Butts County tax commissioner's office, which processes applications, and the Butts County election superintendent, who must run the required referendum.

If approved by voters, senior homeowners in Butts County would see a noticeable cut in their county property tax bill starting in 2027, since $70,000 of their home's value would no longer be taxed for county purposes, though school and state taxes would be unaffected.

• Section 1 defines key terms, sets the exemption at $70,000 of assessed home value, and limits it to Butts County residents 62 or older who apply through the tax commissioner.
• Section 1(e) clarifies the exemption applies only to county-purpose taxes, not state, school, or municipal taxes, and stacks with other 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 for the Act to become law, per the Georgia Constitution.
• Section 3 requires a Butts County referendum on the Tuesday after the first Monday in November 2026, with automatic repeal if voters reject it or the election is not held.
• Section 4 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, apart from the referendum timeline.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 614
3. 2026-05-11Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-03-12House Passed/Adopted (House)
6. 2026-03-12House Third Readers (House)
7. 2026-03-12House 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 12, 2026

   158 yea, 0 nay (10 not voting, 8 absent)

   Local Calendar : House Vote #697

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