GA HB1203

Amends a 2025 Chatham County school district homestead exemption law that freezes property taxes at base year assessed values for educational purposes

Homeowners already receiving the adjusted base year homestead exemption under Ga. L. 1999, p. 4215 as of December 31, 2026 will automatically qualify for the new exemption without filing a separate application

New applicants must still file an application with the Chatham County tax commissioner to receive the exemption

Applies specifically to Chatham County and City of Savannah School District ad valorem taxes for education purposes