All Roll Calls
Yes: 220 • No: 1
GeorgiaHB 8142025-2026 Regular SessionHouseWALLET
Lowndes County; ad valorem tax for county purposes; provide homestead exemption
Sponsored By: James Burchett (Republican), John Corbett (Republican), John LaHood (Republican), Dexter Sharper (Democrat)
Signed by Governor
Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 0 costs, 3 mixed.
Lowndes seniors get county tax break
Lowndes County lowers the county part of your property tax if you own and live in your home and are a senior. Ages 65–69 get $40,000 off the assessed value; ages 70+ get $50,000 off. You must be that age on or before January 1 of the year you file. Any value above the exemption is still taxed. The break applies only to county taxes for county purposes, not to state, school, or city taxes, and it does not reduce county bond debt taxes. You cannot stack this with other Lowndes County homestead exemptions. It applies for tax years beginning January 1, 2027, if voters approve it in 2026.
Lowndes exemption: apply once, auto renew
To get the exemption, you file one application with the Lowndes County tax commissioner. After it is granted, it renews each year while the home stays your homestead. You must tell the tax commissioner if you become ineligible. If you already had the old $10,000 senior exemption, the county automatically gives you the new $40,000 break starting with tax years on or after January 1, 2027, if voters approve it. That is an extra $30,000 of assessed value exempted with no new application.
Lowndes voters decide start in 2027
Lowndes County holds a vote at the 2026 general primary. If a majority says yes, the exemptions start for tax years beginning January 1, 2027. If voters reject it, the exemptions do not take effect and are repealed one year after the election. The county runs and pays for the election and reports results to the state.
Sponsors & Cosponsors
Sponsors
James Burchett
Republican • House
John Corbett
Republican • House
John LaHood
Republican • House
Dexter Sharper
Democrat • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/2/2025
SUPPLEMENTAL LOCAL CONSENT CALENDAR
Yes: 55 • No: 1
House vote • 3/31/2025
Local Calendar Without HBs 851 & 852
Yes: 165 • No: 0
Actions Timeline
House Date Signed by Governor
5/14/2025HouseAct 334
5/14/2025Effective Date
5/14/2025House Sent to Governor
4/10/2025HouseSenate Committee Favorably Reported
4/2/2025SenateSenate Passed/Adopted
4/2/2025SenateHouse Committee Favorably Reported
3/31/2025HouseHouse Third Readers
3/31/2025HouseHouse Passed/Adopted
3/31/2025HouseSenate Read and Referred
3/31/2025SenateHouse Second Readers
3/27/2025HouseHouse First Readers
3/25/2025HouseHouse Hopper
3/21/2025House
Bill Text
HB 814/AP* (v4)
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