Chatham County Schools' Tax Relief Act; enact

School tax relief for Chatham County homeowners

The law creates a school property tax break for homeowners in the Chatham County school district starting January 1, 2026. The exemption covers the difference between the home's current assessed value and its base-year assessed value. The base year is the tax year before the exemption first applies to the most recent owner. Owners must live in the home, and the homestead can include no more than five contiguous acres. Owners or their agents must apply to the Chatham County Tax Commissioner, who provides the forms. No annual application is needed while the owner continues to occupy the home as a homestead. A surviving spouse keeps the exemption while living there as a residence and homestead. 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 exempt remains taxable. School bond debt taxes and state, county, municipal, and independent school district taxes are unchanged. This break adds to other applicable school homestead exemptions. The law requires two-thirds approval in both legislative chambers and a district referendum on November 4, 2025. More than half of votes cast must favor approval for the exemption to take full effect January 1, 2026. Rejection or failure to conduct the required election automatically repeals the act 365 days after the election date. Chatham County pays election costs. Published notices are required, and the election superintendent must certify results to the Secretary of State. Courts can enforce the superintendent's duties.