Georgia Senate Bill SB302

Georgia 2025-2026 Regular Session

• Introduced: 2/27/25
• Refer: 2/28/25
• Report Pass: 3/3/25
• Engrossed: 3/3/25
• Report Pass: 3/18/25
• Enrolled: 4/7/25
• Chaptered: 5/14/25
• Passed: 5/14/25

Caption

Peach County; ad valorem taxes for county purposes; provide a homestead exemption

Summary

SB 302 creates a local homestead property tax exemption for residents of Peach County. The bill grants each qualifying resident an exemption equal to 10 percent of the assessed value of the homestead, but only for Peach County ad valorem taxes levied for county purposes. It defines the relevant terms, requires an application to the Peach County tax commissioner, and provides for automatic annual renewal so long as the property remains the taxpayer’s homestead and the owner remains eligible. The exemption does not apply to state property taxes, school taxes, municipal taxes, or county taxes used to pay bonded indebtedness. It is also stated to be in addition to any other homestead exemption already available for Peach County county-purpose taxes. The exemption would apply beginning with taxable years on or after January 1, 2026, but only if approved through a local referendum held in Peach County in November 2025. The bill includes procedures for the election, certification, mandamus relief if officials fail to act, and automatic repeal if the referendum is not conducted or the measure is rejected.

Impact

If enacted and approved by Peach County voters, SB 302 would reduce county-purpose ad valorem tax liability for eligible homestead owners in Peach County by 10 percent of assessed value. It would amend the local tax structure without changing statewide tax law generally, and it would affect the Peach County tax commissioner, county election officials, and local taxpayers. The measure is conditioned on constitutional requirements for local tax exemptions and a local referendum, and it would become effective for tax years beginning January 1, 2026.

Sentiment

The available voting history shows strong, unanimous support in both chambers: the Senate passed the bill 52-0 and the House passed it 171-0. No committee transcripts were provided, but the votes indicate broad bipartisan agreement and little visible opposition. The bill appears to have been treated as a local consent/local calendar measure, which is consistent with its narrow county-specific scope.

Contention

There is little evidence of substantive controversy in the available record. The main policy issue is the fiscal effect on Peach County revenues, since the exemption would lower county-purpose property tax collections for homestead owners. Any potential concern would likely center on whether the county can absorb the revenue reduction and whether the exemption should be layered on top of existing homestead relief, but the unanimous votes suggest those concerns did not generate recorded opposition. The referendum requirement also means final approval rests with Peach County voters.