All Roll Calls
Yes: 446 • No: 61
GeorgiaSB 2352025-2026 Regular SessionSenateWALLET
Whitfield County; school district ad valorem taxes for educational purposes; provide a homestead exemption
Sponsored By: Chuck Payne (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, 1 costs, 1 mixed.
Whitfield homeowners get school tax break
Beginning January 1, 2026, the law gives a new homestead exemption for the Whitfield County school district. It cuts your school property tax by shielding any increase in your home’s assessed value above your adjusted base year value. It does not reduce taxes used to pay or retire school bonds. For first-time grants in 2026, your base year is your 2024 assessed value, including any final value set on appeal. The tax commissioner sets a standard method to index the base each year for inflation. You must apply with the Whitfield County tax commissioner, unless you had a 2025 homestead exemption and still qualify in 2026. Once granted, it renews each year while you live in the home; tell the tax commissioner if you stop qualifying. If another Whitfield school base‑year exemption also applies, the county uses the one that gives you the larger break.
School tax break stays with owner
Starting January 1, 2026, the Whitfield school homestead exemption does not transfer to a buyer. New owners must qualify and claim any exemption under current rules. Buyers may pay a higher school-district tax than the seller.
Voters decide school tax break Nov 2025
Whitfield County holds a vote on Tuesday, November 4, 2025 to approve the homestead exemption. The county pays the election costs, and results are certified to the Secretary of State. If more than half vote yes, the exemption takes effect January 1, 2026. If voters reject it or the election is not held properly, it does not take effect and is repealed 365 days after the election. Voters can ask a court to order the election if needed.
Sponsors & Cosponsors
Sponsor
Chuck Payne
Republican • Senate
Cosponsors
Kasey Carpenter
Republican • House
Roll Call Votes
House vote • 4/4/2025
Local Calendar
Yes: 112 • No: 59
House vote • 4/4/2025
Recon SB 234, 235, & 336
Yes: 135 • No: 0
House vote • 4/4/2025
SBs 234, 235, & 336 Passage
Yes: 147 • No: 2
Senate vote • 3/3/2025
LOCAL CONSENT CALENDAR
Yes: 52 • No: 0
Actions Timeline
Senate Date Signed by Governor
5/9/2025SenateAct 110
5/9/2025Effective Date
5/9/2025Senate Sent to Governor
4/10/2025SenateHouse Committee Favorably Reported
4/4/2025HouseHouse Third Readers
4/4/2025HouseHouse Third Reading Lost
4/4/2025HouseHouse Reconsidered
4/4/2025HouseHouse Passed/Adopted
4/4/2025HouseHouse Second Readers
3/6/2025HouseHouse First Readers
3/4/2025HouseSenate Committee Favorably Reported
3/3/2025SenateSenate Passed/Adopted
3/3/2025SenateSenate Read and Referred
2/24/2025SenateSenate Hopper
2/21/2025Senate
Bill Text
SB 235/AP* (v6)
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