Butts County; ad valorem tax; increase homestead exemption

Bigger tax break for Butts County seniors

The law sets a larger county property tax exemption for qualifying Butts County residents age 62 or older. It raises the exemption from $4,000 to $20,000 of the home's assessed value, subject to voter approval. The home must be the resident's homestead, and value above $20,000 remains subject to county property taxes. The law requires a local vote on November 4, 2025. The increase takes effect January 1, 2026, only if more than half the votes cast on the question favor it. If approval fails or the election is not conducted as required, the increase does not take effect. The act then automatically repeals on the 365th calendar day after the election date. Butts County pays for the election. Election officials must publish its date and purpose weekly for two weeks beforehand and certify results to Georgia's Secretary of State. Any county voter can ask a court to order compliance if election officials fail to follow the law. The court must ensure the election occurs as required or on the next legally allowed special election date.