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HB 777

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

2025-2026 Regular Session Introduced by Robert Dawson and 5 co-sponsors

House Bill 777 offers a 25% homestead tax exemption for Fulton County residents aged 65+ to ease their financial burden, effective January 1, 2026, pending voter approval.

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Bill Summary · HB 777

Summary of House Bill 777 (HB 777)

Purpose and Intent

House Bill 777 aims to provide a homestead exemption from Fulton County school district ad valorem taxes for educational purposes. Specifically, it targets residents aged 65 years and older, allowing them to receive a 25% exemption on the assessed value of their homestead property. This legislation seeks to alleviate the financial burden of property taxes for senior citizens within the Fulton County school district.

Key Provisions

  • Homestead Exemption:

    • Seniors aged 65 and older who own property in the Fulton County school district can receive a 25% exemption on the assessed value of their homestead.
    • The exemption applies to ad valorem taxes levied for educational purposes, including taxes used to pay off school district bonded indebtedness.

  • Eligibility Criteria:

    • Applicants must be 65 years or older by January 1 of the year they apply.
    • They must have owned and occupied the property as their homestead for at least five of the last six years.

  • Application Process:

    • Eligible seniors must file an application with the Fulton County tax commissioner to claim the exemption.
    • The exemption will be automatically renewed each year as long as the individual continues to occupy the residence.

  • Exemption Limitations:

    • The exemption does not apply to state, county, municipal, or independent school district ad valorem taxes.
    • It is in lieu of any other senior citizen homestead exemptions applicable to Fulton County school district taxes.

  • Effective Date:

    • The exemption will be applicable for all taxable years beginning on or after January 1, 2026.

Affected Parties

  • Senior Citizens: The primary beneficiaries of this bill are residents of Fulton County who are 65 years or older.
  • Fulton County School District: The school district will experience a reduction in tax revenue due to the exemptions granted under this bill.

Procedural Aspects

  • Referendum Requirement:

    • The bill requires a two-thirds majority vote in both the Georgia House of Representatives and Senate to become law.
    • A referendum will be held on the Tuesday after the first Monday in November 2025 to allow voters in the Fulton County school district to approve or reject the measure.

  • Election Procedures:

    • The election superintendent of Fulton County will oversee the election, ensuring compliance with all legal requirements.
    • If the measure is approved by a majority of voters, it will take effect on January 1, 2026. If not approved, the bill will be automatically repealed one year after the election.

Legislative Actions

  • Introduced: January 17, 2025
  • Signed by Governor: May 14, 2025
  • Effective Date: May 14, 2025 (with provisions effective from January 1, 2026)

Sponsors

  • Primary Sponsor: Jan Jones (District 47)

Related Bills

  • SB 740: A companion bill related to the same subject matter.

This summary provides an overview of House Bill 777, highlighting its purpose, key provisions, affected parties, and procedural details to inform readers about its implications for senior citizens in Fulton County.

Compiled from official sources — confirm details with the bill’s official record.

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