WeVote
Log In

Bill

Bill

HB 815

Lowndes County; ad valorem tax for county purposes; provide homestead exemption

2025-2026 Regular Session Introduced by James Burchett and 3 co-sponsors

House Bill 815 offers Lowndes County homeowners a $12,000 homestead tax exemption, reducing their county tax burden, pending voter approval in the 2026 primary election.

Effective Date
0
WeVote Research Nonpartisan
Bill Summary · HB 815

Summary of House Bill 815

Bill Number: HB 815
Title: Lowndes County; ad valorem tax for county purposes; provide homestead exemption
Status: Effective Date
Introduced: March 21, 2025
Effective Date: May 14, 2025

Purpose and Intent

House Bill 815 aims to provide a homestead exemption for residents of Lowndes County, Georgia, from ad valorem taxes levied for county purposes. The exemption is set at $12,000 of the assessed value of the homestead, which is intended to reduce the tax burden on homeowners in the county.

Key Provisions

  • Homestead Exemption Amount: Residents of Lowndes County will receive a $12,000 exemption on the assessed value of their homestead from county ad valorem taxes.
  • Eligibility and Application:
    • Residents must apply for the exemption through the Lowndes County tax commissioner, providing necessary information to determine eligibility.
    • Those already receiving a $6,000 homestead exemption (established by a previous constitutional amendment) will automatically qualify for the new exemption without needing to reapply.
  • Automatic Renewal: The exemption will automatically renew each year as long as the homeowner continues to occupy the residence as their homestead.
  • Exemption Limitations: The exemption does not apply to state ad valorem taxes, educational taxes, or municipal taxes. It replaces any other homestead exemptions applicable to Lowndes County for county purposes.
  • Effective Date for Tax Years: The exemption will apply to all taxable years beginning on or after January 1, 2027.

Affected Parties

  • Residents of Lowndes County: Homeowners who occupy their property as a homestead will benefit from the tax exemption, potentially reducing their annual tax liabilities.
  • Local Government: The county will need to adjust its tax revenue projections based on the implementation of this exemption.

Procedural Aspects

  • Referendum Requirement: The bill requires a referendum to be held during the 2026 general primary election, where voters will decide whether to approve the homestead exemption.
  • Election Process: The election superintendent of Lowndes County is responsible for conducting the election and must publish notices about the election in the local newspaper.
  • Approval Threshold: For the bill to take effect, it must receive a majority of votes in favor during the referendum. If not approved, the bill will be automatically repealed one year after the election.

Legislative Timeline

  • March 21, 2025: Bill introduced in the House.
  • March 31, 2025: Bill passed by the House and sent to the Senate.
  • April 2, 2025: Senate passed the bill.
  • April 8, 2025: Bill sent to the Governor.
  • May 14, 2025: Bill signed by the Governor and became Act 335.

Conclusion

House Bill 815 represents a significant tax relief measure for homeowners in Lowndes County, providing a clear pathway for residents to benefit from reduced county taxes. The successful implementation of this bill hinges on voter approval in the upcoming referendum.

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

Sign in to ask a question.