GA SB544

Grants Butts County residents aged 62 or older a $70,000.00 homestead exemption from county ad valorem taxes for county purposes, with property value above that amount remaining taxable

Requires a one-time application with the Butts County tax commissioner, after which the exemption automatically renews annually as long as the resident continues to occupy the homestead

Exemption applies only to county taxes and does not affect state, school district, or municipal ad valorem taxes; it is in addition to any other existing homestead exemptions

Requires voter approval through a referendum on the Tuesday after the first Monday in November 2026, with the exemption taking effect January 1, 2027 if approved by majority vote

Requires two-thirds majority approval in both the Georgia Senate and House of Representatives to become law