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

School tax break for Colquitt County homeowners

The law creates a $10,000 assessed-value exemption from Colquitt County School District property taxes for educational purposes. It covers district residents whose homes qualify as homesteads under Georgia law, including no more than five connected acres. The exemption requires approval by more than half of votes cast in a referendum scheduled for the 2026 general primary. With voter approval, it applies to tax years beginning January 1, 2027. The $10,000 reduces taxable assessed value; it is not a $10,000 tax refund. Actual savings depend on the tax rate, and assessed value above $10,000 remains taxable. School bond-debt taxes and state, county, municipal, and independent school district taxes remain unchanged. This exemption replaces the standard homestead exemption under Georgia Code Section 48-5-44 for these district taxes. It adds to other applicable homestead exemptions. You or your agent must apply to the Colquitt County Tax Commissioner, who provides forms and checks eligibility. The exemption renews automatically while you continue occupying the property as your homestead, but you must report losing eligibility. The county pays for the referendum, and its Election Superintendent must publish notice for two consecutive weeks and certify results to the Secretary of State. A court action can compel compliance, including scheduling the required election. Without voter approval, or without the election, the exemption does not take effect, and the act automatically repeals on the 365th day after the election.