GA HB775

Increases the homestead exemption from Butts County School District ad valorem taxes for educational purposes from $15,000 to $50,000 of assessed value for residents age 62 or older, regardless of income

Requires a two-thirds majority vote in both the Senate and House of Representatives to become law, per Georgia constitutional requirements

Mandates a referendum during the 2026 general primary election where Butts County school district voters will approve or reject the exemption increase

If approved by voters, the increased exemption takes effect January 1, 2027; if rejected or if the election is not held, the Act automatically repeals 365 days after the scheduled election date

Election expenses are borne by Butts County, and electors may seek a writ of mandamus if the election superintendent fails to conduct the required referendum