All Roll Calls
Yes: 220 • No: 1
GeorgiaHB 8482025-2026 Regular SessionHouseWALLET
Polk County; school district ad valorem tax; provide homestead exemption
Sponsored By: Trey Kelley (Republican)
Signed by Governor
Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
Polk County seniors get school tax break
The law creates a homestead exemption on Polk County school district property taxes for seniors. Beginning January 1, 2026, if county voters approved it in November 2025, ages 65–69 get the greater of 50% of assessed value or $60,000 off. Ages 70–76 get the greater of 75% of assessed value or $80,000 off. Ages 77+ get the full assessed value exempted up to a home value of $500,000; value above $500,000 stays taxed. This applies only to Polk County school district education taxes and does not change state, county, city, or independent school district taxes. It stacks with any other Polk school district homestead exemptions you already have.
2026 cap on Polk senior exemptions
For 2026 only, Polk County limits the total amount of these senior homestead exemptions to $150 million. After filings close, the county totals all claims. If the total is at or under $150 million, you get your full exemption. If it is over $150 million, the county cuts each exemption by the same percentage so the total equals $150 million.
Apply once, Polk exemption renews yearly
To get the exemption, you file an application with the Polk County tax commissioner and provide your age and other info. The county provides the form. Once approved, it renews each year as long as you live in the home as your homestead. You must tell the tax commissioner if you stop qualifying.
Sponsors & Cosponsors
Sponsor
Trey Kelley
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
5/14/2025HouseAct 347
5/14/2025Effective Date
5/14/2025House 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 848/AP* (v4)
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