Bill
HB 595
House Bill 595 allows residents aged 70+ in Early County to keep a $150,000 homestead tax exemption indefinitely, pending voter approval in a 2026 referendum.
House Bill 595 aims to amend existing legislation regarding a homestead exemption from ad valorem taxes for educational purposes within the Early County school district. Specifically, the bill seeks to remove the sunset date on the exemption for residents aged 70 years or older, thereby allowing this tax relief to continue indefinitely unless otherwise repealed.
Removal of Sunset Date: The bill eliminates the current sunset provision that would have ended the exemption on December 1, 2028. This change allows eligible residents to benefit from the exemption without a predetermined expiration.
Referendum Requirement: The bill mandates a referendum to be held during the general primary election in 2026. Voters in the Early County school district will decide whether to approve the removal of the sunset date.
Effective Date: If approved by voters, the changes will take effect on January 1, 2027. If the referendum fails or is not conducted as specified, the bill will be automatically repealed one year after the election date.
Election Procedures: The election superintendent of Early County is tasked with conducting the election and ensuring compliance with the law. Failure to comply allows any elector to seek judicial remedies to compel action.
Judicial Remedies: The bill provides for judicial remedies in case the election superintendent fails to execute the election as mandated.
Residents Aged 70 and Older: The primary beneficiaries of this bill are residents of the Early County school district who are 70 years of age or older. They will continue to receive a homestead exemption of $150,000 from ad valorem taxes for educational purposes.
Early County School District: The school district will be impacted by the potential loss of tax revenue if the exemption continues indefinitely.
Legislative Journey:
Referendum Date: The election to approve or reject the bill is scheduled for the general primary in 2026.
Voting Process: Voters will be presented with a simple ballot question regarding the approval of the bill, with options to vote "Yes" or "No."
House Bill 595 represents a significant legislative effort to provide ongoing tax relief to senior residents in Early County. By removing the sunset date on the homestead exemption, the bill aims to ensure that eligible residents can continue to benefit from this financial assistance without interruption. The outcome of the upcoming referendum will ultimately determine the future of this exemption.
Compiled from official sources — confirm details with the bill’s official record.
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