GA SB352

Grants a $40,000 homestead exemption from Jasper County school district ad valorem taxes for educational purposes to residents aged 65 or older

Limits the exemption to homestead properties of no more than five contiguous acres

Requires a one-time application with the Jasper County tax commissioner, with automatic annual renewal as long as the homeowner remains eligible

Replaces (rather than adds to) any other existing homestead exemptions for Jasper County school district educational taxes

Requires voter approval in a referendum on the Tuesday after the first Monday in November 2025, with the exemption taking effect January 1, 2026 if approved