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

School-tax relief replaces Jasper seniors’ old exemption

The law creates a $40,000 exemption from a qualifying home's assessed value for Jasper County school district education taxes. This includes school bond taxes, and the remaining assessed value stays taxable. Residents must occupy the home and be at least 65 by January 1 of the application year. The homestead exemption covers up to five adjoining acres. It applies to tax years beginning January 1, 2026, only with majority voter approval in the November 4, 2025, referendum. Applicants or their agents must file with the Jasper County tax commissioner and provide proof of age and required information. Recipients of the $2,000 county-tax exemption created in 1992, as amended in 1998, qualify automatically without reapplying. The new exemption replaces that $2,000 exemption but adds to other applicable school-tax exemptions. It does not otherwise reduce state, county, municipal, or independent school district taxes. Approval renews automatically while the home remains the resident's homestead; residents must report when eligibility ends. A surviving spouse keeps the exemption while occupying the home as a residence and homestead. Actual dollar savings depend on the school tax rate. Jasper County pays for the required referendum. Without voter approval or the required election, the exemption does not take effect, and the act automatically revokes 365 days after the election date.