All Roll Calls
Yes: 220 • No: 1
GeorgiaHB 8322025-2026 Regular SessionHouseWALLET
Paulding County; school district ad valorem tax; provide homestead exemption
Sponsored By: Joseph Gullett (Republican), Trey Kelley (Republican), Martin Momtahan (Republican), Kimberly New (Republican), Tyler Paul Smith (Republican)
Signed by Governor
Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 0 costs, 2 mixed.
Lower school taxes for Paulding homeowners
Beginning January 1, 2027, after local voter approval in 2026, Paulding County homeowners get a new school‑tax homestead break. For school district education taxes, you pay tax only on value above your adjusted base year value; taxes for school bonds are not reduced. Your base year is 2024 if you first get this in 2027; later applicants use the year before their first grant. Each year the base rises only by an inflation cap set by the tax commissioner using the state method, plus any big changes from additions or removals.
How to claim and keep this break
File a homestead application with the Paulding County tax commissioner. If you had a homestead exemption in 2026 and still qualify in 2027, you get this automatically for 2027. It renews each year while you live in the home; tell the tax office if you stop qualifying. An unremarried surviving spouse keeps it while living there. It does not transfer to a buyer and only lowers Paulding school education taxes (not state, county, city, or other school district taxes). If two Paulding base‑year freezes apply, the tax office uses the larger one.
Voter approval and 2027 start date
Paulding County holds a vote at the 2026 general primary. If a majority says yes, the homestead school‑tax break starts January 1, 2027. If voters reject it or the election is not run as required, the break does not start and the Act is repealed one year after the election. The county pays the election cost.
Sponsors & Cosponsors
Sponsors
Joseph Gullett
Republican • House
Trey Kelley
Republican • House
Martin Momtahan
Republican • House
Kimberly New
Republican • House
Tyler Paul Smith
Republican • 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
5/9/2025HouseAct 100
5/9/2025Effective Date
5/9/2025House Sent to Governor
4/8/2025HouseSenate 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 Hopper
3/25/2025HouseHouse First Readers
3/25/2025House
Bill Text
HB 832/AP* (v4)
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