25 LC 47 3246
House Bill 362
By: Representatives Stephens of the 164
th
, Petrea of the 166
th
, and Franklin of the 160
th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Bryan County school district ad valorem taxes for
1
educational purposes in an amount equal to the amount by which the current year assessed2
value of a homestead exceeds the adjusted base year assessed value of such homestead; to3
provide for definitions; to specify the terms and conditions of the exemption and the4
procedures relating thereto; to provide for applicability; to provide for compliance with5
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,6
mandatory execution of election, and judicial remedies regarding failure to comply; to7
provide for related matters; to repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes" means all ad valorem taxes levied by, for, or on behalf of the12
Bryan County school district for educational purposes, except for any ad valorem taxes13
levied to pay interest on and to retire bonded indebtedness.14
(2) "Adjusted base year assessed value" means the sum of:15
(A) The previous adjusted base year assessed value;16
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(B) An amount equal to the difference between the current year assessed value of the
17
homestead and the base year assessed value of the homestead, provided that such18
amount shall not exceed the total of the previous adjusted base year assessed value of19
the homestead multiplied by the inflation rate for the prior year; and20
(C) The value of any substantial property change, provided that no such value added21
improvements to the homestead shall be duplicated as to the same addition or22
improvement.23
(3) "Base year assessed value" means:24
(A) With respect to an exemption under this section which is first granted to a person25
on such person's homestead for the 2026 taxable year, the assessed value for taxable26
year 2025, including any final determination of value on appeal pursuant to Code27
Section 48-5-311 of the O.C.G.A., of the homestead; or28
(B) In all other cases, the assessed value, including any final determination of value on29
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the30
taxable year immediately preceding the taxable year in which the exemption under this31
section is first granted to the applicant.32
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33
the O.C.G.A., as amended, with the additional qualification that it shall include not more34
than five contiguous acres of homestead property.35
(5) "Inflation rate" means the annual inflationary index rate as determined for a given36
year by the Bryan County tax commissioner in accordance with subsection (f) of this37
section.38
(6) "Previous adjusted base year assessed value" means:39
(A) With respect to the year for which the exemption under this section is first granted40
to a person on such person's homestead, the base year assessed value; or41
(B) In all other cases, the adjusted base year assessed value of the homestead as42
calculated in the taxable year immediately preceding the current year, including any43
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final determination of value on appeal pursuant to Code Section 48-5-311 of the
44
O.C.G.A.45
(7) "Substantial property change" means any increase or decrease in the assessed value46
of a homestead derived from additions or improvements to, or the removal of real47
property from, the homestead which occurred after the year in which the base year48
assessed value is determined for the homestead. The assessed value of the substantial49
property changes shall be established following any final determination of value on50
appeal pursuant to Code Section 48-5-311 of the O.C.G.A.51
(b)(1) Subject to the limitations provided in this section, each resident of the Bryan52
County school district is granted an exemption on that person's homestead from ad53
valorem taxes in an amount equal to the amount by which the current year assessed value54
of that homestead, including any final determination of value on appeal pursuant to Code55
Section 48-5-311, exceeds its previous adjusted base year assessed value.56
(2) Except as provided for in subsection (c) of this section, no exemption provided for57
in this subsection shall transfer to any subsequent owner of the property, and the assessed58
value of the property shall be as provided by law.59
(c) No person shall receive the exemption granted by subsection (b) of this section unless60
such person or person's agent files an application with the tax commissioner of Bryan61
County as will enable the tax commissioner to make a determination regarding the initial62
and continuing eligibility of such person for such exemption; provided, however, that any63
person who had previously applied for a homestead exemption, was allowed such64
homestead exemption for the 2025 tax year, and remains eligible for a homestead65
exemption for that same homestead property in the 2026 tax year shall be automatically66
allowed the exemption granted under subsection (b) of this section for that homestead67
without further application. The tax commissioner shall provide application forms for this68
purpose.69
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(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1
70
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year71
to year so long as the person granted the homestead exemption under subsection (b) of this72
section occupies the residence as a homestead. After such person has filed the proper73
application as provided in subsection (c) of this section, it shall not be necessary to make74
application thereafter for any year, and such exemption shall continue to be allowed to such75
person. It shall be the duty of any such person granted the homestead exemption under76
subsection (b) of this section to notify the tax commissioner of Bryan County in the event77
that such person for any reason becomes ineligible for such exemption.78
(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect79
any state ad valorem taxes, county ad valorem taxes for county purposes, independent80
school district ad valorem taxes for educational purposes, or municipal ad valorem taxes81
for municipal purposes.82
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead83
exemption granted by subsection (b) of this section shall be in addition to and not in lieu84
of any other homestead exemption applicable to ad valorem taxes.85
(3) The homestead exemption granted by subsection (b) of this section shall not be86
applied in addition to any other base year value homestead exemption provided by law87
with respect to the Bryan County school district. In any such event, the Bryan County88
tax commissioner shall apply only the base year value homestead exemption that is larger89
or more beneficial for the taxpayer with respect to the Bryan County school district.90
(f) For the purposes of this section, the Bryan County tax commissioner shall promulgate91
a standardized method for determining annual inflationary index rates which reflect the92
effects of inflation and deflation on the cost of living for residents of Bryan County for a93
given calendar year. Such method may utilize the Consumer Price Index as reported by the94
Bureau of Labor Statistics of the United States Department of Labor or any other similar95
index established by the federal government if the Bryan County tax commissioner96
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determines that such federal index fairly reflects the effects of inflation and deflation on
97
residents of the Bryan County school district.98
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years99
beginning on or after January 1, 2026.100
SECTION 2.101
In accordance with the requirements of Article VII, Section II of the Constitution of the State102
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority103
vote in both the Senate and the House of Representatives.104
SECTION 3.105
The election superintendent of Bryan County shall call and conduct an election as provided106
in this section for the purpose of submitting this Act to the electors of the Bryan County107
school district for approval or rejection. The election superintendent shall conduct that108
election on the Tuesday following the first Monday in November of 2025 and shall issue the109
call and conduct that election as provided by general law. The election superintendent shall110
cause the date and purpose of the election to be published once a week for two weeks111
immediately preceding the date thereof in the official organ of Bryan County. The ballot112
shall have written or printed thereon the words:113
"( ) YES114
115
( ) NO116
117
118
119
Shall the Act be approved which provides a homestead exemption from
Bryan County school district ad valorem taxes for educational purposes in
an amount equal to the amount by which the current year assessed value of
a homestead exceeds the adjusted base year assessed value, including any
final determination of value on appeal pursuant to Code Section 48-5-311
of the O.C.G.A., as amended, of such homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
120
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on121
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such question are for approval of the Act, Section 1 of this Act shall become of full force and
122
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted123
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall124
be automatically repealed on the 365th calendar day following the election date provided for125
in this section. The expense of such election shall be borne by Bryan County. It shall be the126
election superintendent's duty to certify the result thereof to the Secretary of State. The127
provisions of this section shall be mandatory upon the election superintendent and are not128
intended as directory. If the election superintendent fails or refuses to comply with this129
section, any elector of the Bryan County school district may apply for a writ of mandamus130
to compel the election superintendent to perform his or her duties under this section. If the131
court finds that the election superintendent has not complied with this section, the court shall132
fashion appropriate relief requiring the election superintendent to call and conduct such133
election on the date required by this section or on the next date authorized for special134
elections provided for in Code Section 21-2-540 of the O.C.G.A.135
SECTION 4.136
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon137
its approval by the Governor or upon its becoming law without such approval.138
SECTION 5.139
All laws and parts of laws in conflict with this Act are repealed.140
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