GA HB777

Establishes a 25% homestead exemption from Fulton County school district ad valorem taxes for educational purposes for residents aged 65 or older who have held a homestead exemption in the district for at least 5 of the past 6 years

Limits the exemption to homestead properties of no more than 5 contiguous acres, and applies after any other applicable homestead exemptions are calculated

Replaces any other senior citizen homestead exemption for Fulton County school district educational taxes, but stacks with non-senior homestead exemptions

Requires approval by Fulton County school district voters in a referendum scheduled for November 2025, with the exemption taking effect January 1, 2026 if approved by majority vote

Mandates that applicants file with the Fulton County tax commissioner, with automatic annual renewal as long as the homeowner continues to occupy the residence