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

School tax break for Columbia County homeowners

The law establishes an $8,000 assessed-value exemption for eligible Columbia County school district homeowners, starting with tax years beginning January 1, 2026. This lowers the home value taxed, not the tax bill by $8,000. It requires majority voter approval in the November 4, 2025 referendum. Without approval, or if the election is not held, the exemption section is repealed on the 365th day after the election. A qualifying home must be your homestead and cover no more than five contiguous acres. The exemption adds to other homestead exemptions but is reduced by the value already exempt under Georgia Code 48-5-44. It covers Columbia County school taxes, including school bond taxes; remaining assessed value stays taxable. It does not lower state, county-purpose, independent school district, or city taxes. You or your agent must apply to the county tax commissioner, who provides forms. After approval, it renews yearly while you remain eligible and live there as your homestead; you must report losing eligibility. Columbia County pays election costs, and the election superintendent must certify results to the Secretary of State.