GA HB595

Removes the December 1, 2028 sunset date on an existing homestead exemption for Early County School District residents age 70 and older, making the exemption permanent

The exemption provides $150,000 off the assessed value of a homestead for school district ad valorem taxes for educational purposes

Requires approval by referendum during the 2026 general primary election; if approved by majority vote, takes effect January 1, 2027

Election costs to be paid by Early County; the Act automatically repeals 365 days after the election date if not approved by voters or if the election is not held

Electors may seek a writ of mandamus to compel the election superintendent to conduct the referendum if the superintendent fails to comply