Lowndes County; ad valorem tax for county purposes; provide homestead exemption

Lowndes County homeowners get a tax break

The law creates a $12,000 exemption from a Lowndes County resident’s home assessed value for county property taxes. It applies to tax years starting January 1, 2027, subject to voter approval. More than half the votes on the question at the 2026 general primary must favor approval. The break excludes county bond debt, state, school, and city taxes, and replaces other exemptions for covered county taxes. You must live in the home as your homestead. You or your agent must apply to the county tax commissioner, who supplies forms and decides eligibility. Residents already receiving the prior $6,000 exemption get the new exemption automatically. No yearly application is needed while the home remains your homestead; notify the commissioner when you stop qualifying. Without approval, or if the election is not held, the exemption never takes effect. The act then automatically repeals itself 365 days after the scheduled election date. The county pays election costs; election officials must publish notice and certify results to Georgia’s Secretary of State. A court can order election officials to perform their required duties.