HB 870: Clayton County; ad valorem tax for county purposes; provide homestead exemption

Clayton County currently taxes homes based on their assessed value each year, which can rise as property values increase. This bill creates a special homestead exemption for county ad valorem taxes (property taxes that fund county government, not schools, the state, or bonded debt) for residents who qualify as disabled veterans, senior citizens, unremarried surviving spouses of a peace officer or firefighter killed in the line of duty, or people who are 100 percent disabled. The exemption works by locking in a 'base year' assessed value and only allowing modest annual increases tied to an inflation index set by the state revenue commissioner, plus the value of any major additions to the home. Homeowners must apply through the Clayton County tax commissioner and prove eligibility, including medical certification for disability claims. The exemption does not transfer to a new owner except to a surviving spouse who keeps living in the home. It would apply to tax years 2026 through 2030 and requires approval by Clayton County voters in a November 2025 referendum and a two-thirds vote in the General Assembly.

• Creates a homestead exemption for Clayton County property taxes that caps annual increases in a qualifying home's assessed value using an inflation-based formula rather than full market value.
• Limits eligibility to disabled veterans, senior citizens, unremarried surviving spouses of a peace officer or firefighter killed in the line of duty, and people certified as 100 percent disabled.
• Requires applicants claiming 100 percent disability to submit certification from up to three licensed physicians confirming permanent incapacity.
• Requires homeowners to apply once through the Clayton County tax commissioner, after which the exemption renews automatically unless the person becomes ineligible.
• Allows a surviving spouse of an exempted homeowner to keep the exemption as long as they continue living in the home, but otherwise blocks the exemption from transferring to a new owner.
• Sets the exemption to run from January 1, 2026 through December 31, 2030, contingent on voter approval in a November 2025 referendum.

Clayton County homeowners who are disabled veterans, senior citizens, unremarried surviving spouses of a peace officer or firefighter killed in the line of duty, or 100 percent disabled; the Clayton County tax commissioner's office, which processes applications; and Clayton County voters, who must approve the measure in a referendum.

Qualifying homeowners in Clayton County would see their county property tax bills grow more slowly even if their home's market value rises quickly, since the taxable value would be capped by an inflation formula instead of tracking full assessed value, for five tax years starting in 2026.

• Section 1 defines key terms including 'base year assessed value' (generally the prior year's value) and 'adjusted base year assessed value,' which grows only by an inflation rate set by the state revenue commissioner plus the value of substantial home improvements.
• Section 1(b) grants the exemption to residents meeting existing state law criteria for veteran, senior, or surviving spouse exemptions (O.C.G.A. §§ 48-5-48, 48-5-48.3, 48-5-48.4) or who are 100 percent disabled.
• Section 1(c) requires applicants claiming 100 percent disability to submit certification from up to three physicians and to file an application with the Clayton County tax commissioner.
• Section 1(e) specifies the exemption applies only to county purpose taxes, not state, school, or municipal taxes.
• Section 1(e.1) prevents stacking this exemption with another base year value homestead exemption; the tax commissioner must apply whichever is more beneficial to the taxpayer.
• Section 1(g) limits the exemption to taxable years 2026 through 2030.
• Section 2 requires a two-thirds vote in both the House and Senate for the Act to become law, as required by the Georgia Constitution.
• Section 3 requires a Clayton County referendum on November 4, 2025, with automatic repeal of the Act 365 days after the election if voters reject it or if the election is not properly held.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 354
3. 2025-05-14House Date Signed by Governor (Cámara de Representantes)
4. 2025-04-10House Sent to Governor (Cámara de Representantes)
5. 2025-04-02Senate Passed/Adopted (Senado)
6. 2025-04-02Senate Committee Favorably Reported (Senado)
7. 2025-03-31Senate Read and Referred (Senado)
8. 2025-03-31House Passed/Adopted (Cámara de Representantes)

• Yasmin Neal (D, HD-079)Patrocinador principal
• Eric Bell (D, HD-075)
• Sandra Scott (D, HD-076)
• Demetrius Douglas (D, HD-078)
• Robert Flournoy (D, HD-074)
• Rhonda Burnough (D, HD-077)

1. AprobadaVotación: Cámara de Representantes31 de marzo de 2025

   165 a favor, 0 en contra (10 sin votar, 5 ausentes)

   Local Calendar Without Hbs 851 & 852: House Vote #342

2. AprobadaVotación: Senado2 de abril de 2025

   55 a favor, 1 en contra

   Supplemental Local Consent Calendar: Senate Vote #400

• property taxes
• homestead exemption
• Clayton County
• disabled veterans
• senior citizens