GA HB1598

Grants a 100% homestead exemption from Laurens County school district ad valorem taxes for educational purposes to residents aged 80 or older, covering up to 5 contiguous acres of homestead property.

Requires a one-time application with the Laurens County tax commissioner; exemption automatically renews annually as long as the homeowner remains eligible and occupies the residence.

Replaces (not supplements) any other homestead exemption for Laurens County school district educational taxes; does not affect state, county, municipal, or independent school district taxes.

Requires approval by two-thirds majority in both legislative chambers and a voter referendum in November 2026; if approved by voters, takes effect January 1, 2027.

Election costs are borne by Laurens County; if the referendum fails or is not conducted, the exemption provisions automatically repeal 365 days after the scheduled election date.