SB 545: Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

This bill sets up a new homestead exemption for Butts County homeowners, reducing the taxable value of their primary residence by $50,000 when it comes to county property taxes. It would not apply to school taxes, municipal taxes, or state taxes, and it stacks on top of any other homestead exemption a resident already qualifies for. Homeowners would need to apply once with the Butts County tax commissioner, and the exemption would then renew automatically each year as long as they keep living in the home. Because Georgia's constitution requires local tax exemptions like this to go before voters, the bill calls for a countywide referendum on the November 2026 ballot. If a majority vote yes, the exemption starts for tax years beginning January 1, 2027. If voters reject it or no election happens, the whole bill is automatically repealed about a year after the election date.

• Creates a $50,000 homestead exemption against Butts County property taxes (ad valorem taxes) used for county government purposes, starting with tax year 2027 if approved.
• Requires homeowners to file a one-time application with the Butts County tax commissioner, after which the exemption renews automatically each year.
• Excludes the exemption from applying to state taxes, school taxes, or municipal taxes, and makes it additional to other existing homestead exemptions.
• Requires a countywide referendum on the November 2026 ballot before the exemption can take effect, since it needs voter approval under the Georgia Constitution.
• Automatically repeals the entire Act if voters reject it or if the election is not held, about 365 days after the scheduled election date.
• Allows any Butts County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners in Butts County who qualify for a homestead exemption, the Butts County tax commissioner's office that processes applications, the county election superintendent who must run the referendum, and Butts County government, which would collect less property tax revenue for county purposes if the exemption passes.

If voters approve it, eligible Butts County homeowners would see $50,000 shaved off the taxable value of their homes for county tax purposes starting in 2027, lowering their county tax bills. School and municipal taxes would stay unaffected, and the county would need to account for reduced county tax revenue.

• Section 1 defines the exemption amount ($50,000 of assessed home value), limits it to county-purpose taxes, and requires a one-time application with automatic annual renewal.
• Section 1(e) clarifies the exemption does not reduce state, school, or municipal taxes and stacks on top of other homestead exemptions.
• Section 1(f) sets the exemption to begin with tax years starting on or after January 1, 2027.
• Section 2 requires the Act to pass with a two-thirds majority vote in both the Georgia House and Senate under the state constitution.
• Section 3 schedules a Butts County referendum for November 2026, specifies the ballot language, and provides that the Act is automatically repealed 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the general effective date as approval by the Governor or becoming law without signature, except for the referendum-tied provisions in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 615
3. 2026-05-11Senate Date Signed by Governor (Senado)
4. 2026-04-10Senate Sent to Governor (Senado)
5. 2026-03-18House Passed/Adopted (Cámara de Representantes)
6. 2026-03-18House Third Readers (Cámara de Representantes)
7. 2026-03-18House Committee Favorably Reported (Cámara de Representantes)
8. 2026-03-06House Second Readers (Cámara de Representantes)

• Ricky Williams (R, SD-025)Patrocinador principal
• Lee Anderson (R, SD-024)
• Brian Strickland (R, SD-042)
• Clint Crowe (R, HD-118)

1. AprobadaVotación: Senado3 de marzo de 2026

   45 a favor, 0 en contra (6 sin votar, 4 ausentes)

   Local Consent Calendar: Senate Vote #600

2. AprobadaVotación: Cámara de Representantes18 de marzo de 2026

   161 a favor, 2 en contra (7 sin votar, 6 ausentes)

   Local Calendar : House Vote #712

• property taxes
• homestead exemption
• Butts County
• local referendum
• county government funding