25 LC 47 3344/AP
House Bill 476 (AS PASSED HOUSE AND SENATE)
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 a short title; to provide5
for compliance with constitutional requirements; to provide for a referendum, effective dates,6
automatic repeal, mandatory execution of election, and judicial remedies regarding failure7
to comply; to 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
This Act shall be known and may be cited as the "Watson-Stephens-Petrea-Franklin Tax11
Relief Act."12
H. B. 476
- 1 - 25 LC 47 3344/AP
SECTION 2.
13
(a) As used in this Act, the term:14
(1) "Ad valorem taxes" means all ad valorem taxes levied by, for, or on behalf of the15
Bryan County school district for educational purposes, except for any ad valorem taxes16
levied to pay interest on and to retire bonded indebtedness.17
(2) "Adjusted base year assessed value" means the sum of:18
(A) The previous adjusted base year assessed value;19
(B) An amount equal to the difference between the current year assessed value of the20
homestead and the base year assessed value of the homestead, provided that such21
amount shall not exceed the total of the previous adjusted base year assessed value of22
the homestead multiplied by the inflation rate for the prior year; and23
(C) The value of any substantial property change, provided that no such value added24
improvements to the homestead shall be duplicated as to the same addition or25
improvement.26
(3) "Base year assessed value" means:27
(A) With respect to an exemption under this section which is first granted to a person28
on such person's homestead for the 2026 taxable year, the assessed value for taxable29
year 2025, including any final determination of value on appeal pursuant to Code30
Section 48-5-311 of the O.C.G.A., of the homestead; or31
(B) In all other cases, the assessed value, including any final determination of value on32
appeal pursuant to Code Section 48-5-311 of the O.C.G.A., of the homestead from the33
taxable year immediately preceding the taxable year in which the exemption under this34
section is first granted to the applicant.35
(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of36
the O.C.G.A., as amended, with the additional qualification that it shall include not more37
than five contiguous acres of homestead property.38
H. B. 476
- 2 - 25 LC 47 3344/AP
(5) "Inflation rate" means the annual inflationary index rate as determined for a given
39
year by the Bryan County tax commissioner in accordance with subsection (f) of this40
section.41
(6) "Previous adjusted base year assessed value" means:42
(A) With respect to the year for which the exemption under this section is first granted43
to a person on such person's homestead, the base year assessed value; or44
(B) In all other cases, the adjusted base year assessed value of the homestead as45
calculated in the taxable year immediately preceding the current year, including any46
final determination of value on appeal pursuant to Code Section 48-5-311 of the47
O.C.G.A.48
(7) "Substantial property change" means any increase or decrease in the assessed value49
of a homestead derived from additions or improvements to, or the removal of real50
property from, the homestead which occurred after the year in which the base year51
assessed value is determined for the homestead. The assessed value of the substantial52
property changes shall be established following any final determination of value on53
appeal pursuant to Code Section 48-5-311 of the O.C.G.A.54
(b)(1) Subject to the limitations provided in this section, each resident of the Bryan55
County school district is granted an exemption on that person's homestead from ad56
valorem taxes in an amount equal to the amount by which the current year assessed value57
of that homestead, including any final determination of value on appeal pursuant to Code58
Section 48-5-311, exceeds its previous adjusted base year assessed value.59
(2) Except as provided for in subsection (c) of this section, no exemption provided for60
in this subsection shall transfer to any subsequent owner of the property, and the assessed61
value of the property shall be as provided by law.62
(c) No person shall receive the exemption granted by subsection (b) of this section unless63
such person or person's agent files an application with the tax commissioner of Bryan64
County as will enable the tax commissioner to make a determination regarding the initial65
H. B. 476
- 3 - 25 LC 47 3344/AP
and continuing eligibility of such person for such exemption; provided, however, that any
66
person who had previously applied for a homestead exemption, was allowed such67
homestead exemption for the 2025 tax year, and remains eligible for a homestead68
exemption for that same homestead property in the 2026 tax year shall be automatically69
allowed the exemption granted under subsection (b) of this section for that homestead70
without further application. The tax commissioner shall provide application forms for this71
purpose.72
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.173
of the O.C.G.A., as amended. The exemption shall be automatically renewed from year74
to year so long as the person granted the homestead exemption under subsection (b) of this75
section occupies the residence as a homestead. After such person has filed the proper76
application as provided in subsection (c) of this section, it shall not be necessary to make77
application thereafter for any year, and such exemption shall continue to be allowed to such78
person. It shall be the duty of any such person granted the homestead exemption under79
subsection (b) of this section to notify the tax commissioner of Bryan County in the event80
that such person for any reason becomes ineligible for such exemption. The unremarried81
surviving spouse of the person who has been granted the exemption provided for in82
subsection (b) of this section shall continue to receive the exemption provided under83
subsection (b) of this section, so long as that unremarried surviving spouse continues to84
occupy the home as a residence and homestead.85
(e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect86
any state ad valorem taxes, county ad valorem taxes for county purposes, independent87
school district ad valorem taxes for educational purposes, or municipal ad valorem taxes88
for municipal purposes.89
(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead90
exemption granted by subsection (b) of this section shall be in addition to and not in lieu91
of any other homestead exemption applicable to ad valorem taxes.92
H. B. 476
- 4 - 25 LC 47 3344/AP
(3) The homestead exemption granted by subsection (b) of this section shall not be
93
applied in addition to any other base year value homestead exemption provided by law94
with respect to the Bryan County school district. In any such event, the Bryan County95
tax commissioner shall apply only the base year value homestead exemption that is larger96
or more beneficial for the taxpayer with respect to the Bryan County school district.97
(f) For the purposes of this section, the Bryan County tax commissioner shall promulgate98
a standardized method for determining annual inflationary index rates which reflect the99
effects of inflation and deflation on the cost of living for residents of Bryan County for a100
given calendar year. Such method may utilize the Consumer Price Index as reported by the101
Bureau of Labor Statistics of the United States Department of Labor or any other similar102
index established by the federal government if the Bryan County tax commissioner103
determines that such federal index fairly reflects the effects of inflation and deflation on104
residents of the Bryan County school district.105
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years106
beginning on or after January 1, 2026.107
SECTION 3.108
In accordance with the requirements of Article VII, Section II of the Constitution of the State109
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority110
vote in both the Senate and the House of Representatives.111
SECTION 4.112
The election superintendent of Bryan County shall call and conduct an election as provided113
in this section for the purpose of submitting this Act to the electors of the Bryan County114
school district for approval or rejection. The election superintendent shall conduct that115
election on the Tuesday following the first Monday in November of 2025 and shall issue the116
call and conduct that election as provided by general law. The election superintendent shall117
H. B. 476
- 5 - 25 LC 47 3344/AP
cause the date and purpose of the election to be published once a week for two weeks
118
immediately preceding the date thereof in the official organ of Bryan County. The ballot119
shall have written or printed thereon the words:120
"( ) YES121
122
( ) NO123
124
125
126
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
127
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on128
such question are for approval of the Act, Section 2 of this Act shall become of full force and129
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted130
as provided in this section, Section 2 of this Act shall not become effective, and this Act shall131
be automatically repealed on the 365th calendar day following the election date provided for132
in this section. The expense of such election shall be borne by Bryan County. It shall be the133
election superintendent's duty to certify the result thereof to the Secretary of State. The134
provisions of this section shall be mandatory upon the election superintendent and are not135
intended as directory. If the election superintendent fails or refuses to comply with this136
section, any elector of the Bryan County school district may apply for a writ of mandamus137
to compel the election superintendent to perform his or her duties under this section. If the138
court finds that the election superintendent has not complied with this section, the court shall139
fashion appropriate relief requiring the election superintendent to call and conduct such140
election on the date required by this section or on the next date authorized for special141
elections provided for in Code Section 21-2-540 of the O.C.G.A.142
H. B. 476
- 6 - 25 LC 47 3344/AP
SECTION 5.
143
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon144
its approval by the Governor or upon its becoming law without such approval.145
SECTION 6.146
All laws and parts of laws in conflict with this Act are repealed.147
H. B. 476
- 7 -