Chatham County; City of Savannah; school district ad valorem tax; homestead exemption; provisions

Chatham homeowners get school tax value cap

The law sets a cap for the homestead exemption covering Chatham County and City of Savannah school property taxes. After tax year 2026, the adjusted base-year assessed value cannot exceed the home's adjusted 2025 value. That value includes annual consumer price increases through 2025. When the current assessed value is at or below the base-year value, the current value applies instead. This limits future increases in the value used for the exemption, not tax rates. The cap takes effect July 1, 2026, only with approval by more than half of votes cast on the question. Chatham County must hold that vote on the date of the 2026 general primary and pay election costs. Without approval, or without the required election, the cap does not take effect. The act then automatically expires on the 365th calendar day after the election date. The law also requires two-thirds approval in each legislative chamber. Election officials must publish notice weekly for two weeks before the election and certify results to the Secretary of State. A court order can be sought to require compliance.