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HB813 • 2025

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

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

Education Elections 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 summary mentions 'automatic repeal' but does not specify the exact duration or triggering events for this repeal, leaving some uncertainty about how long the exemption lasts.

Lowndes County School Tax Homestead Exemption

This law provides a $12,000 reduction in the assessed value of homes for school taxes to residents of the Lowndes County school district.

What This Bill Does

  • Provides a homestead exemption from ad valorem taxes used for schools in Lowndes County.
  • Reduces the taxable value of eligible homes by $12,000 before calculating tax amounts.
  • Sets specific rules and steps that residents must follow to get this exemption.
  • Requires voters to approve the measure through a referendum election.

Who It Names or Affects

  • Homeowners who live in the Lowndes County school district
  • The Lowndes County School District administration

Terms To Know

Homestead exemption
A rule that lowers property taxes for people living in their own home.
Ad valorem tax
A tax based on the value of a piece of real estate or personal property.

Limits and Unknowns

  • The bill text does not list the specific documents homeowners must submit.
  • Details about how long the exemption lasts before it automatically ends are not fully explained in this summary.

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