Georgia House Bill HB777

Georgia 2025-2026 Regular Session

• Introduced: 3/13/25
• Report Pass: 3/21/25
• Engrossed: 3/21/25
• Refer: 3/25/25
• Report Pass: 3/28/25
• Enrolled: 4/7/25
• Chaptered: 5/14/25
• Passed: 5/14/25

Caption

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

Summary

HB777 creates a new local homestead property tax exemption for certain senior citizens in the Fulton County school district. Specifically, it grants eligible residents age 65 or older a reduction equal to 25 percent of the assessed value of their homestead for Fulton County school district ad valorem taxes levied for educational purposes. The bill defines key terms, including “senior citizen,” “homestead,” and the taxes covered, and limits the exemption to homestead property with no more than five contiguous acres. To qualify, a resident must own and occupy the property, be 65 by January 1 of the application year, and have received a homestead exemption in the district for five of the last six years. Applicants must file with the Fulton County tax commissioner, who will administer the exemption and provide forms. Once granted, the exemption renews automatically each year so long as the property remains the person’s homestead, though the recipient must notify the tax commissioner if they become ineligible. The exemption applies beginning with taxable years on or after January 1, 2026.

Impact

The bill would amend the property tax structure for Fulton County school district educational millage by reducing the taxable assessed value of qualifying senior homesteads by 25 percent. It does not affect state ad valorem taxes, county taxes, municipal taxes, or independent school district taxes, and it is designed to operate alongside other homestead exemptions while replacing any other senior-citizen exemption already applicable to Fulton County school district educational taxes. Because it is a local constitutional-type tax exemption, it requires voter approval in the Fulton County school district before taking effect.

Sentiment

The available voting history shows strong, unanimous support in both chambers, with the House passing the bill 158-0 and the Senate passing it 53-0. No committee transcripts were provided, but the recorded votes suggest broad bipartisan agreement and little visible opposition. The bill appears to have been treated as a local tax relief measure for long-term senior homeowners.

Contention

No specific objections are reflected in the provided materials, and there were no recorded dissenting votes. The main policy issue inherent in the bill is the tradeoff between tax relief for eligible senior homeowners and reduced school district property tax revenue for Fulton County schools. Any practical contention would likely center on the fiscal impact to the school district, the age and residency requirements, and the fact that the exemption is limited to a specific local district and requires voter approval.