GA HB784

Creates an $8,000 homestead exemption from Columbia County ad valorem taxes for county purposes, applying to homesteads of up to five contiguous acres

Requires residents to file an application with the Columbia County tax commissioner; exemption automatically renews annually while the property remains the owner's homestead

Does not apply to state taxes, school district taxes, or municipal taxes, and is reduced by any exemption amount already received under O.C.G.A. Code Section 48-5-44

Requires voter approval through a referendum on the Tuesday following the first Monday in November 2025, with the exemption taking effect January 1, 2026 if approved by majority vote

Automatically repeals 365 days after the scheduled election date if voters reject the measure or the election is not conducted