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

School tax relief for Lowndes County homeowners

The law creates a $12,000 exemption from assessed home value for qualifying homeowners in the Lowndes County School District. It covers the district’s school education property taxes, not school bond taxes or state, county, independent school district, or city taxes. Savings depend on the tax rate; this is not a $12,000 tax refund. The exemption requires approval by more than half of votes cast on the question at the 2026 general primary. With that approval, it applies to tax years beginning on or after January 1, 2027. Homeowners must apply to the county tax commissioner, who provides the forms. Those already receiving the prior $6,000 exemption get the new exemption automatically, without applying again. It renews each year while the property remains the homeowner’s qualifying homestead, and homeowners must report when they become ineligible. It replaces, rather than adds to, other exemptions for the covered school taxes. Lowndes County pays for the referendum, and the election superintendent certifies results to the Secretary of State. The law provides no state funding to replace lost local tax revenue. If the referendum fails or is not held as required, the act does not take effect. It is then automatically repealed on the 365th calendar day after the scheduled election date.