25 LC 44 3187
Senate Bill 356
By: Senator Anavitarte of the 31st
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Polk County school district ad valorem taxes for
1
educational purposes in the amount of the greater of 50 percent or $60,000.00 of the assessed2
value of the homestead for residents of that school district who are 65 years of age or older,3
in the amount of the greater of 75 percent or $80,000.00 of the assessed value of the4
homestead for residents of that school district who are 70 years of age or older, and in the5
amount of the full assessed value of the homestead for residents of that school district who6
are 77 years of age or older, all with a temporary cap on the annual aggregate exemption7
amount; to provide for definitions; to specify the terms and conditions of the exemption and8
the procedures relating thereto; to provide for applicability; to provide for compliance with9
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,10
mandatory execution of election, and judicial remedies regarding failure to comply; to11
provide for related matters; to repeal conflicting laws; and for other purposes.12
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:13
S. B. 356
- 1 - 25 LC 44 3187
SECTION 1.
14
(a) As used in this Act, the term:15
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for16
educational purposes levied by, for, or on behalf of the Polk County school district,17
including, but not limited to, any ad valorem taxes to pay interest on and to retire county18
school district bonded indebtedness.19
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of20
the O.C.G.A., as amended.21
(b)(1) Each resident of the Polk County school district who is at least 65 years of age but22
not yet 70 years of age on January 1 of the year in which application for the exemption23
is made is granted an exemption on that person's homestead from Polk County school24
district ad valorem taxes for educational purposes in the amount of the greater of 5025
percent or $60,000.00 of the assessed value of that homestead. The value of that property26
in excess of such exempted amount shall remain subject to taxation.27
(2) Each resident of the Polk County school district who is at least 70 years of age but28
not yet 77 years of age on January 1 of the year in which application for the exemption29
is made is granted an exemption on that person's homestead from Polk County school30
district ad valorem taxes for educational purposes in the amount of the greater of 7531
percent or $80,000.00 of the assessed value of that homestead. The value of that property32
in excess of such exempted amount shall remain subject to taxation.33
(3) Each resident of the Polk County school district who is at least 77 years of age or34
older on January 1 of the year in which application for the exemption is made is granted35
an exemption on that person's homestead from Polk County school district ad valorem36
taxes for educational purposes in the amount of the full assessed value of that homestead37
that does not exceed $500,000.00 appraised fair market value. The value of that property38
in excess of such exempted amount shall remain subject to taxation.39
S. B. 356
- 2 - 25 LC 44 3187
(4) In calendar year 2026, the maximum amount of homestead exemptions granted under
40
this Act shall not exceed $150 million in the aggregate annually. Upon the closing of the41
books for the filing of homestead exemptions for such taxable year, the Polk County42
governing authority or its designee shall calculate the aggregate amount of homestead43
exemptions claimed under this Act for such taxable year. If such total is equal to or less44
than $150 million in the aggregate for that taxable year, then each senior citizen claiming45
a homestead exemption under this Act shall receive the full value of such exemption. If46
the total exceeds $150 million in the aggregate for that taxable year, the governing47
authority or its designee shall calculate the amount by which the total exceeds $15048
million and shall reduce the amount of homestead exemptions claimed by such senior49
citizens in an amount equal to such difference so that the total amount of homestead50
exemptions being claimed under this Act for such taxable year shall equal $150 million.51
Such reduction shall be applied on proportionate basis.52
(c) A person shall not receive any homestead exemption granted by subsection (b) of this53
section unless such person or person's agent files an application with the tax commissioner54
of Polk County, giving such person's age and such additional information relative to55
receiving such exemption as will enable the tax commissioner of Polk County to make a56
determination regarding the initial and continuing eligibility of such person for such57
exemption. The tax commissioner of Polk County shall provide application forms for this58
purpose.59
(d) The exemptions shall be claimed and returned as provided in Code Section 48-5-50.1 of60
the O.C.G.A., as amended. The exemptions shall be automatically renewed from year to year61
so long as the person granted a homestead exemption under subsection (b) of this section62
occupies the residence as a homestead. After such person has filed the proper application as63
provided in subsection (c) of this section, it shall not be necessary to make application64
thereafter for any year, and such exemption shall continue to be allowed to such person. It65
shall be the duty of any such person granted a homestead exemption under subsection (b) of66
S. B. 356
- 3 - 25 LC 44 3187
this section to notify the tax commissioner of Polk County in the event that such person for
67
any reason becomes ineligible for such exemption.68
(e) The exemptions granted by subsection (b) of this section shall not apply to or affect any69
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem70
taxes for municipal purposes, or independent school district ad valorem taxes for educational71
purposes. The homestead exemptions granted by subsection (b) of this section shall be in72
addition to and not in lieu of any other homestead exemption applicable to Polk County73
school district ad valorem taxes for educational purposes.74
SECTION 2.75
In accordance with the requirements of Article VII, Section II of the Constitution of the State76
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority77
vote in both the Senate and the House of Representatives.78
SECTION 3.79
The election superintendent of Polk County shall call and conduct an election as provided80
in this section for the purpose of submitting this Act to the electors of the Polk County school81
district for approval or rejection. The election superintendent shall conduct that election on82
the Tuesday after the first Monday in November of 2025 and shall issue the call and conduct83
that election as provided by general law. The election superintendent shall cause the date and84
purpose of the election to be published once a week for two weeks immediately preceding85
the date thereof in the official organ of Polk County. The ballot shall have written or printed86
thereon the words:87
"( ) YES88
89
90
( ) NO91
Shall the Act be approved which provides a homestead exemption from
Polk County school district ad valorem taxes for educational purposes in the
amount of the greater of 50 percent or $60,000.00 of the assessed value of
the homestead for residents of that school district who are at least 65 years
S. B. 356
- 4 - 25 LC 44 3187
92
93
94
95
96
97
of age, in the amount of the greater of 75 percent or $80,000.00 of the
assessed value of the homestead for residents of that school district who are
at least 70 years of age, and in the amount of the full assessed value of the
homestead that does not exceed $500,000.00 appraised fair market value for
residents of that school district who are at least 77 years of age, with an
annual aggregate cap of $150 million in calendar year 2026?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
98
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on99
such question are for approval of the Act, Section 1 of this Act shall become of full force and100
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted101
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall102
be automatically repealed on the 365th calendar day following the election date provided for103
in this section. The expense of such election shall be borne by Polk County. It shall be the104
election superintendent's duty to certify the result thereof to the Secretary of State. The105
provisions of this section shall be mandatory upon the election superintendent and are not106
intended as directory. If the election superintendent fails or refuses to comply with this107
section, any elector of the Polk County school district may apply for a writ of mandamus to108
compel the election superintendent to perform his or her duties under this section. If the109
court finds that the election superintendent has not complied with this section, the court shall110
fashion appropriate relief requiring the election superintendent to call and conduct such111
election on the date required by this section or on the next date authorized for special112
elections provided for in Code Section 21-2-540 of the O.C.G.A.113
SECTION 4.114
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon115
its approval by the Governor or upon its becoming law without such approval.116
S. B. 356
- 5 - 25 LC 44 3187
SECTION 5.
117
All laws and parts of laws in conflict with this Act are repealed.118
S. B. 356
- 6 -