# Georgia HB 814: Lowndes County; ad valorem tax for county purposes; provide homestead exemption

Georgia HB 814, Lowndes County; ad valorem tax for county purposes; provide homestead exemption, is a 2025-2026 Regular Session House bill sponsored by James Burchett (Republican), John Corbett (Republican), John LaHood (Republican) and 1 others; status signed, last action 2025-05-14 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-HB814-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 814
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Lowndes County; ad valorem tax for county purposes; provide homestead exemption
- Status: signed
- Chamber: House
- Introduced: 2025-03-21
- Last action: 2025-05-14, House Date Signed by Governor
- Sponsors: James Burchett (Republican), John Corbett (Republican), John LaHood (Republican), Dexter Sharper (Democrat)
- Cosponsors: 0
- Subjects: Intragovernmental Coordination, State and Local Governmental Operations, Local Bill
- Touches household money: yes
- Roll calls: 2 (220 yes, 1 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Property tax relief for Lowndes County seniors: benefit, high. The law creates a senior homestead tax break, subject to local voter approval during the 2026 general primary. Approval requires more than half of the votes cast. With that approval, the exemption starts with taxable years beginning January 1, 2027. Qualifying Lowndes County residents age 65 or old…

## Sponsors and cosponsors

- Sponsor: James Burchett (Republican), House
- Sponsor: John Corbett (Republican), House
- Sponsor: John LaHood (Republican), House
- Sponsor: Dexter Sharper (Democrat), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-02 | Senate | SUPPLEMENTAL LOCAL CONSENT CALENDAR | pass | 55 | 1 |   |
| 2025-03-31 | House | Local Calendar Without HBs 851 & 852 | pass | 165 | 0 | 10 |

## Actions (13)

- 2025-05-14: House Date Signed by Governor (House)
- 2025-05-14: Act 334
- 2025-05-14: Effective Date
- 2025-04-10: House Sent to Governor (House)
- 2025-04-02: Senate Committee Favorably Reported (Senate)
- 2025-04-02: Senate Passed/Adopted (Senate)
- 2025-03-31: House Committee Favorably Reported (House)
- 2025-03-31: House Third Readers (House)
- 2025-03-31: House Passed/Adopted (House)
- 2025-03-31: Senate Read and Referred (Senate)
- 2025-03-27: House Second Readers (House)
- 2025-03-25: House First Readers (House)
- 2025-03-21: House Hopper (House)

## Bill text

- HB 814/AP* (v4): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/238849)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [HB 814/AP* (v4) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/238849)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
- [Georgia bills](https://policyrisk.com/states/georgia/bills)
- [Georgia state hub](https://policyrisk.com/states/georgia)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB814-2025-2026 (as of 2026-10-12).