WeVote
Log In

Bill

Bill

HB 782

REGULATION-TECH

104th Regular Session Introduced by Sonya Harper

House Bill 782 offers Chatham County homeowners a tax exemption on increased property value for education, easing their tax burden starting January 1, 2026.

House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee
0
WeVote Research Nonpartisan
Bill Summary · HB 782

Summary of House Bill 782: Chatham County Schools' Tax Relief Act

Purpose and Intent

House Bill 782, known as the Chatham County Schools' Tax Relief Act, aims to provide financial relief to residents of the Chatham County school district by offering a homestead exemption from ad valorem taxes levied for educational purposes. The exemption is designed to alleviate the tax burden on homeowners by allowing them to exempt the increase in assessed property value over a base year.

Key Provisions

  • Homestead Exemption: Residents of the Chatham County school district will receive an exemption equal to the amount by which the current year's assessed value of their homestead exceeds the base year assessed value. This exemption will not apply to improvements made to the homestead or additional land added after January 1 of the base year.

  • Definitions:

    • Ad valorem taxes for educational purposes: Taxes levied by the Chatham County school district for educational funding, excluding those for bonded indebtedness.
    • Base year: The taxable year immediately preceding the year in which the exemption is first granted.
    • Homestead: Defined as per Georgia law, including up to five contiguous acres.

  • Application Process: Homeowners must apply for the exemption through the Chatham County tax commissioner, who will determine eligibility. Once granted, the exemption will automatically renew annually as long as the homeowner continues to occupy the residence.

  • Surviving Spouse Provision: The surviving spouse of a homeowner who received the exemption will continue to receive it as long as they occupy the home.

  • Exemption Limitations: The exemption does not affect state or county taxes for other purposes and is in addition to any other homestead exemptions available.

  • Effective Date: The exemption will apply to all taxable years beginning on or after January 1, 2026.

Affected Parties

  • Residents: Homeowners within the Chatham County school district will benefit from reduced tax liabilities.
  • Chatham County School District: The district may experience changes in revenue from ad valorem taxes due to the implementation of this exemption.

Procedural Aspects

  • Voting Requirement: The Act requires a two-thirds majority vote in both the Georgia House of Representatives and Senate to become law.
  • Referendum: A referendum will be held on November 4, 2025, to allow voters in the Chatham County school district to approve or reject the Act. If approved, the exemption will take effect on January 1, 2026.
  • Automatic Repeal: If the Act is not approved in the referendum, it will be automatically repealed one year after the election date.

Legislative Actions

  • Introduced: March 18, 2025
  • Signed by Governor: May 9, 2025
  • Effective Date: May 9, 2025 (pending voter approval for the exemption provisions)

This summary provides an overview of House Bill 782, detailing its purpose, key provisions, and the potential impact on residents and the Chatham County school district.

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

Sign in to ask a question.