HB1598: HB1598 Laurens County; school district ad valorem tax; provide homestead exemption

Georgia law allows local school districts to offer special property tax breaks for homeowners, but each one requires specific legislation and voter approval. This bill would create a new homestead exemption for Laurens County school district residents who are 80 years of age or older, exempting the full assessed value of their home (up to five acres) from school district property taxes used for education, including taxes to pay off school bonds. Homeowners would have to apply once through the Laurens County tax commissioner, and the exemption would then renew automatically as long as they keep living there. It would not apply to state, county, municipal, or independent school district taxes, and it would replace rather than stack with other homestead exemptions for school taxes. The change depends on a two-thirds vote in the legislature and a countywide referendum in November 2026; if approved, it takes effect January 1, 2027, and if rejected or not held, the whole Act is automatically repealed a year later.

• Creates a homestead exemption that fully exempts the assessed value of a home from Laurens County school district property taxes for residents 80 or older.
• Limits the exemption to homesteads of five contiguous acres or less, using the existing state definition of homestead (O.C.G.A. § 48-5-40).
• Requires a one-time application with the Laurens County tax commissioner, after which the exemption automatically renews each year.
• Makes the exemption apply only to Laurens County school district taxes, not state, county, municipal, or independent school district taxes.
• Requires a countywide referendum in November 2026 and a two-thirds legislative vote before the exemption can take effect on January 1, 2027.
• Automatically repeals the entire Act if voters reject it or if the election is not held as required.

Homeowners age 80 or older who live in the Laurens County school district, the Laurens County tax commissioner's office, which processes applications, and the Laurens County election superintendent, who must run the November 2026 referendum.

If approved by voters, eligible senior homeowners in the Laurens County school district would pay no school district property tax on their home starting in 2027, reducing their tax bills while other property owners continue funding schools at current rates.

• Section 1 defines 'senior citizen' as someone 80 or older by January 1 of the application year and limits the homestead to five contiguous acres.
• Section 1(b) grants an exemption equal to the full assessed value of the homestead from Laurens County school district ad valorem taxes for educational purposes.
• Section 1(c)-(d) require a one-time application with the tax commissioner, with automatic annual renewal unless the person becomes ineligible.
• Section 1(e) clarifies the exemption applies only to Laurens County school district taxes and replaces, rather than adds to, other homestead exemptions for those taxes.
• 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 chambers of the General Assembly for the Act to become law.
• Section 3 requires a Laurens County referendum on the Tuesday after the first Monday in November 2026, with automatic repeal 365 days later if voters reject it or the election is not held.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 692
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted (House)

• James Hatchett (R, HD-155)Primary sponsor

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• property taxes
• homestead exemption
• Laurens County
• senior citizens
• school funding