GA HB793

Creates a tiered homestead exemption from City of Brunswick municipal ad valorem taxes based on length of ownership: 5% (5 years or less), 10% (6-10 years), 20% (11-20 years), 30% (21-29 years), and 50% (30+ years)

Exemption applies only to municipal taxes, not state, county, or school district taxes, and excludes taxes levied for bonded indebtedness

Surviving spouses may continue receiving the exemption as long as they occupy the residence as a homestead

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

Exemption renews automatically each year without requiring new applications, though recipients must notify the city if they become ineligible