Butts County; school district ad valorem tax; increase homestead exemption

Bigger school tax break for Butts homeowners

The law requires a Yes/No referendum in the Butts County School District during the 2026 general primary. Approval by more than half of votes cast on the question activates the larger exemption on January 1, 2027. For district residents age 62 or older, the school tax exemption increases from $15,000 to $50,000 of assessed homestead value. Value above $50,000 remains taxable, and savings depend on the school district tax rate. Without voter approval, the act is automatically repealed on the 365th calendar day after the election. Butts County pays for the election. The election superintendent must call the election and publish its date and purpose in the official county newspaper. That notice must appear once a week for two weeks before the election. The superintendent must certify results to the Secretary of State; courts can order compliance with these election duties.