Laurens County; school district ad valorem tax; provide homestead exemption

Laurens seniors 80+ get school tax relief

The law creates a Laurens County school district property tax exemption that requires local voter approval. With approval, it applies to tax years beginning January 1, 2027. Residents must be 80 or older by January 1 of the year they apply. The exemption covers the full assessed value of their qualifying homestead, including up to five connected acres. It covers the district’s taxes for education, including school bond debt taxes. Property value outside the exemption remains taxable, and state, county, municipal, and independent school district taxes remain unchanged. This exemption replaces, rather than adds to, other homestead exemptions for these Laurens County school taxes. Residents or their agents must apply to the county tax commissioner and provide age and eligibility information. The commissioner must provide forms. Approval renews automatically while the recipient occupies the home as a homestead, but recipients must report losing eligibility. The law requires a referendum on November 3, 2026, with more than half of votes cast needed for approval. Without approval, or if the required election is not held, the exemption does not start. The act then automatically repeals 365 days after the scheduled election date. Laurens County pays election costs. The election superintendent must publish notices weekly for two weeks before the election and certify results to Georgia’s secretary of state. Any voter can ask a court to enforce these election duties. A court finding noncompliance can order the election on the required date or the next available special-election date.