# Georgia SB 407: Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide

Georgia SB 407, Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide, is a 2025-2026 Regular Session Senate bill sponsored by John Albers (Republican), Jason T. Dickerson (Republican), Kay Kirkpatrick (Republican); status signed, last action 2026-05-12 (Senate Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB407-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 407
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-05-12, Senate Date Signed by Governor
- Sponsors: John Albers (Republican), Jason T. Dickerson (Republican), Kay Kirkpatrick (Republican)
- Cosponsors: 0
- Subjects: Intragovernmental Coordination, State and Local Governmental Operations, Local Bill
- Touches household money: yes
- Roll calls: 2 (211 yes, 1 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- School tax relief for Cherokee County homeowners: benefit, high. The law creates a Cherokee County school tax exemption for tax years January 1, 2027, through December 31, 2031. It requires approval by more than half of votes cast in the November 3, 2026, referendum. The exemption covers assessed home value above an adjusted base-year value, not the home's entir…

## Sponsors and cosponsors

- Sponsor: John Albers (Republican), Senate
- Sponsor: Jason T. Dickerson (Republican), Senate
- Sponsor: Kay Kirkpatrick (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-17 | House | Local Calendar | pass | 165 | 1 | 10 |
| 2026-01-27 | Senate | LOCAL CONSENT CALENDAR | pass | 46 | 0 | 7 |

## Actions (13)

- 2026-05-12: Senate Date Signed by Governor (Senate)
- 2026-05-12: Act 698
- 2026-05-12: Effective Date
- 2026-04-10: Senate Sent to Governor (Senate)
- 2026-02-17: House Committee Favorably Reported (House)
- 2026-02-17: House Third Readers (House)
- 2026-02-17: House Passed/Adopted (House)
- 2026-01-29: House Second Readers (House)
- 2026-01-28: House First Readers (House)
- 2026-01-27: Senate Committee Favorably Reported (Senate)
- 2026-01-27: Senate Passed/Adopted (Senate)
- 2026-01-16: Senate Read and Referred (Senate)
- 2026-01-15: Senate Hopper (Senate)

## Bill text

- SB 407/AP* (v6): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/242944)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [SB 407/AP* (v6) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/242944)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
- [Georgia bills](https://policyrisk.com/states/georgia/bills)
- [Georgia state hub](https://policyrisk.com/states/georgia)
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Source: PRIA, https://policyrisk.com/state-bill/GA-SB407-2025-2026 (as of 2026-10-12).