SB 336: Dade County; school district ad valorem taxes; homestead exemption

Currently, homeowners in the Dade County school district pay school property taxes based on the current assessed value of their home, which can rise each year. This bill would create a homestead exemption that caps the taxable value at the 'base year' amount, meaning the year before the exemption is first granted, so future increases in assessed value would not be taxed for school purposes. The exemption would not apply to new improvements or added land, and it would adjust if property is removed from the homestead. The exemption applies only to Dade County school district taxes for education, not state, county, municipal, or bond-related taxes. Homeowners must apply once through the Dade County tax commissioner, and the exemption renews automatically, including for a surviving spouse who continues to live there. Because it affects a local tax base, the Georgia Constitution requires a two-thirds vote in the General Assembly and voter approval in a November 2025 referendum before it can take effect on January 1, 2026.

• Creates a homestead exemption that caps the taxable value of a home for Dade County school district taxes at its 'base year' assessed value, exempting later increases.
• Excludes new improvements or additional land added to the property after the base year from the exemption.
• Requires homeowners to apply once with the Dade County tax commissioner, after which the exemption renews automatically each year.
• Allows a surviving spouse to keep the exemption as long as they continue living in the home as their residence.
• Requires a countywide referendum in November 2025; if voters reject it or the election is not held, the law repeals itself 365 days later.
• Sets the exemption to apply starting with the 2026 tax year if approved.

Homeowners with a homestead in the Dade County school district, the Dade County tax commissioner's office, the Dade County school district's tax revenue, and Dade County's election superintendent, who must organize the required referendum.

If approved, eligible homeowners in the Dade County school district would see their school property tax bills based on a frozen home value rather than rising assessments, potentially lowering future tax increases, while the school district's revenue growth from rising home values would be limited.

• Section 1 defines 'base year' as the year before a homeowner first receives the exemption and limits the exemption to homesteads of five acres or less.
• Section 1(b) sets the exemption amount as the difference between the current year's assessed value and the base year's assessed value.
• Section 1(e) clarifies the exemption applies only to Dade County school district taxes, not state, county, municipal, or independent school district taxes.
• Section 1(f) sets the exemption to begin with taxable years starting on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both the Senate and House under the Georgia Constitution's tax exemption rules.
• Section 3 requires a referendum on the November 2025 ballot, with automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum timing in Section 3.

1. 2025-05-09Effective Date 2025-05-09
2. 2025-05-09Act 111
3. 2025-05-09Senate Date Signed by Governor (Senado)
4. 2025-04-10Senate Sent to Governor (Senado)
5. 2025-04-04House Passed/Adopted (Cámara de Representantes)
6. 2025-04-04House Reconsidered (Cámara de Representantes)
7. 2025-04-04House Third Reading Lost (Cámara de Representantes)
8. 2025-04-04House Third Readers (Cámara de Representantes)

• Colton Moore (R, SD-053)Patrocinador principal
• Mike Cameron (R, HD-001)

1. AprobadaVotación: Senado20 de marzo de 2025

   51 a favor, 0 en contra (4 sin votar, 1 ausentes)

   Local Consent Calendar: Senate Vote #250

2. AprobadaVotación: Cámara de Representantes4 de abril de 2025

   112 a favor, 59 en contra (1 sin votar, 8 ausentes)

   Local Calendar : House Vote #434

3. AprobadaVotación: Cámara de Representantes4 de abril de 2025

   135 a favor, 0 en contra (35 sin votar, 10 ausentes)

   Recon Sb 234, 235, & 336: House Vote #435

4. AprobadaVotación: Cámara de Representantes4 de abril de 2025

   147 a favor, 2 en contra (17 sin votar, 14 ausentes)

   Sbs 234, 235, & 336 Passage: House Vote #436

• property taxes
• homestead exemption
• Dade County
• school funding
• local referendum