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HB811 • 2025

Lowndes County; school district ad valorem tax; provide homestead exemption

Lowndes County; school district ad valorem tax; provide homestead exemption

Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
LaHood, John
Last action
2025-05-14
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The official text mentions an automatic repeal and a referendum but does not provide specific dates for when the law expires or details on the voting process in the summary provided.

Lowndes County School Tax Break for Older Homeowners

This law gives residents of Lowndes County who are at least 65 years old a discount on their school property taxes by lowering the value used to calculate the tax.

What This Bill Does

  • Reduces the taxable value of homes by $40,000 for owners who are at least 65 years old.
  • Reduces the taxable value of homes by $50,000 for owners who are at least 70 years old.
  • Applies only to school district property taxes used for education in Lowndes County.

Who It Names or Affects

  • Homeowners living in the Lowndes County School District who are 65 or older.
  • The Lowndes County school district that collects property taxes.

Terms To Know

Homestead exemption
A rule that lowers the value of a home used for tax calculations, which reduces the amount of tax owed.
Ad valorem tax
A property tax based on the current market value or assessed worth of the land and buildings.

Limits and Unknowns

  • The law only applies to school taxes in Lowndes County, not other types of taxes.
  • The bill mentions a public vote (referendum) but does not explain how voters must act for this law to stay or change.

Bill History

  1. 2025-05-14 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Lowndes County; school district ad valorem tax; provide homestead exemption