GA SB382

Makes the state-wide base year homestead exemption mandatory for all political subdivisions in Georgia, effective for taxable years beginning January 1, 2026

Provides automatic enrollment for homeowners who previously received a homestead exemption in the prior tax year and remain eligible for the same homestead property

Removes the requirement that counties and municipalities must have a base year homestead exemption in effect before calling a referendum for special district option sales tax

Revises the timing for annual roll-back rate reductions to include special district tax proceeds received through June 30 of the current taxable year, not just the prior year

Repeals subsection (c) of Code Section 48-5-34 relating to tax bill requirements and subsections (h) and (i) of Code Section 48-5-44.2 relating to base year homestead exemption