All Roll Calls
Yes: 221 • No: 1
GeorgiaHB 4762025-2026 Regular SessionHouseWALLET
Watson-Stephens-Petrea-Franklin Tax Relief Act; enact
Sponsored By: Lehman Franklin (Republican), Jesse Petrea (Republican), Ron Stephens (Republican)
Signed by Governor
Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 0 costs, 3 mixed.
Lower Bryan County school taxes for homeowners
Starting January 1, 2026, Bryan County homeowners get a school tax break on their homestead. The exemption removes any increase above your adjusted base-year value from the school tax value. The first base year is your 2025 assessed value, and it updates each year by an inflation index and real additions or removals. It only applies to Bryan County school taxes for education, not bond taxes or any state, county, city, or independent district taxes. Only up to five contiguous acres count as the homestead. If another Bryan school base-year exemption is larger, the tax office uses the bigger savings.
Easier homestead process for Bryan homeowners
You must file an application with the Bryan County tax commissioner to get this school homestead break. If you had a homestead exemption in 2025 and still qualify in 2026, you get this exemption automatically for 2026. After approval, it renews each year while you live in the home; you must tell the county if you stop qualifying. An unremarried surviving spouse keeps the exemption while living in the home.
Bryan County vote on school exemption
Bryan County holds a local vote on November 4, 2025, on this school homestead exemption. If a majority approves, the exemption starts January 1, 2026. If voters do not approve or the election is not run as required, the exemption does not start and the Act repeals 365 days after the election date.
Sponsors & Cosponsors
Sponsors
Lehman Franklin
Republican • House
Jesse Petrea
Republican • House
Ron Stephens
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 2/28/2025
LOCAL CONSENT CALENDAR
Yes: 51 • No: 1
House vote • 2/21/2025
Local Calendar
Yes: 170 • No: 0
Actions Timeline
House Date Signed by Governor
5/9/2025HouseAct 102
5/9/2025Effective Date
5/9/2025House Sent to Governor
4/7/2025HouseSenate Committee Favorably Reported
2/28/2025SenateSenate Passed/Adopted
2/28/2025SenateSenate Read and Referred
2/24/2025SenateHouse Committee Favorably Reported
2/21/2025HouseHouse Third Readers
2/21/2025HouseHouse Passed/Adopted
2/21/2025HouseHouse Second Readers
2/20/2025HouseHouse First Readers
2/19/2025HouseHouse Hopper
2/18/2025House
Bill Text
HB 476/AP* (v5)
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