Petrea-Stephens-Franklin-Watson Tax Relief Act; enact

School tax relief for Bryan County homeowners

The law creates a Bryan County school tax exemption for tax years beginning January 1, 2026. It requires two-thirds approval in both legislative chambers and approval by more than half of votes cast in the district referendum. The referendum date is November 4, 2025; the supplied information does not establish the voting result. Without voter approval or a referendum, the act automatically repeals on the 365th calendar day following the election. Eligible district residents must occupy a homestead covering no more than five connected acres. The exemption covers the increase in assessed value above the base-year value, including final values decided through tax appeals. The base year is the tax year before the exemption is first granted to the most recent owner. School bond debt taxes, improvements, and land added after January 1 of the base year are not covered. Removing property adjusts the base-year value and exemption; value not exempted remains taxable. This relief adds to other school homestead exemptions and leaves state, county, municipal, and independent school district taxes unchanged. Owners or their agents must apply to the Bryan County tax commissioner and provide information needed to verify eligibility. Renewal is automatic while the home remains the owner's homestead, but owners must report when eligibility ends. A surviving spouse can keep the exemption while occupying the home as a residence and homestead. The county election superintendent must conduct the referendum and publish the ballot question; court orders can compel compliance.