GA SB336

Creates a homestead exemption from Dade County school district ad valorem taxes for educational purposes equal to the increase in assessed value above the base year (the year before the exemption is first granted)

Limits eligible homestead property to no more than five contiguous acres; exemption does not apply to improvements or additional land added after January 1 of the base year

Exemption automatically renews annually and transfers to surviving spouses who continue occupying the home as their residence

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

Does not affect state, county, municipal, or independent school district ad valorem taxes, and is in addition to any other existing homestead exemptions