HB 777: Fulton County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption (a break on property taxes for a primary home) for senior citizens in the Fulton County school district. Residents who are 65 or older, own and occupy the home, and have held a homestead exemption in the district for five of the last six years would see 25 percent of their home's assessed value exempted from school district property taxes used for education, including taxes that pay off school bonds. The exemption applies only to Fulton County school district education taxes, not state, county, municipal, or independent school district taxes, and it stacks with other homestead exemptions rather than replacing them, except it replaces other senior exemptions specific to this district. Because it changes tax law, the bill needed a two-thirds vote in the General Assembly and must also be approved by Fulton County school district voters in a November 2025 referendum before it can take effect on January 1, 2026. If voters reject it or no election is held, the bill automatically repeals itself.

• Creates a homestead exemption for Fulton County school district residents 65 or older equal to 25 percent of their home's assessed value, reducing school education property taxes.
• Requires applicants to have held a homestead exemption in the district for five of the last six years and to apply through the Fulton County tax commissioner.
• Makes the exemption automatically renew each year as long as the person keeps living in the home as their homestead, without needing to reapply.
• Limits the exemption to school district education taxes only, excluding state, county, municipal, and independent school district taxes.
• Requires a countywide referendum in November 2025 before the exemption can take effect, with automatic repeal if voters reject it or no election occurs.
• Sets the exemption's effective date as January 1, 2026, if approved by voters.

Senior homeowners age 65 or older living in the Fulton County school district who have held a homestead exemption there for five of the last six years, the Fulton County tax commissioner's office, which processes applications, and the Fulton County election superintendent, who must run the referendum.

If voters approve it, eligible seniors would pay less in school property taxes starting in 2026, easing costs for long-term older homeowners. The change depends entirely on the November 2025 referendum passing; otherwise the bill dissolves and no tax change occurs.

• Section 1 defines key terms, sets the 25 percent exemption on assessed home value, and requires five of the last six years of prior homestead exemption eligibility in the district.
• Section 1(c) and (d) set application and renewal procedures through the Fulton County tax commissioner, with automatic annual renewal once approved.
• Section 1(e) clarifies the exemption applies only to school district education taxes and works alongside, not instead of, other homestead exemptions (except competing senior exemptions).
• Section 1(f) sets the exemption's applicability to taxable years beginning on or after January 1, 2026.
• Section 2 requires the Act to receive a two-thirds vote in both legislative chambers under the Georgia Constitution.
• Section 3 mandates a November 2025 referendum in the Fulton County school district, with automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the Act's general effective date upon the Governor's approval, except for the referendum-dependent Section 1.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 327
3. 2025-05-14House Date Signed by Governor (Cámara de Representantes)
4. 2025-04-07House Sent to Governor (Cámara de Representantes)
5. 2025-03-28Senate Passed/Adopted (Senado)
6. 2025-03-28Senate Committee Favorably Reported (Senado)
7. 2025-03-25Senate Read and Referred (Senado)
8. 2025-03-21House Passed/Adopted (Cámara de Representantes)

• Jan Jones (R, HD-047)Patrocinador principal
• Lydia Glaize (D, HD-067)
• Charles Martin (R, HD-049)
• Mekyah McQueen (D, HD-061)
• Todd Jones (R, HD-025)
• Robert Dawson (D, HD-065)

1. AprobadaVotación: Cámara de Representantes21 de marzo de 2025

   158 a favor, 0 en contra (9 sin votar, 13 ausentes)

   Local Calendar : House Vote #293

2. AprobadaVotación: Senado28 de marzo de 2025

   53 a favor, 0 en contra (1 sin votar, 2 ausentes)

   Local Consent Calendar: Senate Vote #313

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