GA SB83

Exempts Bartow County homeowners from school district ad valorem taxes on the amount by which their home's current assessed value exceeds an adjusted base year value, effectively freezing the taxable value for school purposes

Applies to homesteads of up to 5 contiguous acres, with the base year value set at the 2025 assessed value for those receiving the exemption starting in 2026

Limits annual increases to the adjusted base year value to an inflation rate determined by the Bartow County tax commissioner using the Consumer Price Index or similar federal index

Exemption applies from January 1, 2026 through December 31, 2030 (five-year sunset) and does not transfer to subsequent property owners

Requires approval by voters in a referendum on the Tuesday following the first Monday in November 2025, with election costs borne by Bartow County