Dublin, City of; school district ad valorem tax; provide homestead exemption

School tax relief for Dublin homeowners

The law creates a temporary school property tax break for owner-occupied homes in the City of Dublin independent school district. It requires approval by more than half the votes cast in the November 2025 referendum. With that approval, it applies from January 1, 2026, through December 31, 2030. The exemption covers current assessed home value above the previous adjusted base-year value. The starting base is the home's 2025 assessed value for first-time recipients in 2026. For later first-time recipients, it is the prior year's assessed value. Annual increases in the adjusted base are capped at 20% of the previous adjusted base, plus substantial property changes. Additions, improvements, and removals affect the calculation, and values reflect final tax appeals. Savings depend on the exempt value and the school tax rate—not a 20% cap on the tax bill. The break excludes school bond payments, state taxes, county taxes, and other school district taxes. It adds to most homestead exemptions but replaces other local base-year exemptions for these school taxes. Owners or their agents must apply to the city unless existing homestead records establish eligibility. The exemption renews automatically while owners occupy the home, and owners must report when they no longer qualify. It does not transfer to new owners, except surviving spouses who keep living there as their homestead. The city administers the exemption and pays referendum costs; election officials must certify results to Georgia's Secretary of State. Required election duties can be enforced through a court order. Without voter approval, or without the election, the exemption never takes effect and is repealed 365 days after the scheduled election.