GA HB813

Grants Lowndes County school district residents a $12,000 homestead exemption from ad valorem taxes for educational purposes, replacing the current $6,000 exemption established in 1980

Exemption does not apply to taxes used to pay interest on or retire county school district bonded indebtedness, nor does it affect state, municipal, or independent school district ad valorem taxes

Residents currently receiving the $6,000 exemption will automatically receive the new $12,000 exemption without filing a new application

Requires approval by local referendum during the 2026 general primary election, with the exemption taking effect January 1, 2027 if voters approve

Act automatically repeals 365 days after the scheduled election date if the referendum fails or is not conducted