Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide

Butts County tax relief for older homeowners

The law creates a $70,000 exemption from assessed home value for Butts County property taxes for county purposes. Homeowners must be at least 62 by January 1 of the application year, and the home must qualify as their homestead. The exemption adds to other county homestead exemptions; value above the exempted amount remains taxable. It does not reduce state, school education, or city taxes. You or your agent must apply to the county tax commissioner and provide age and other requested eligibility information. The commissioner provides forms and checks eligibility. After approval, no yearly application is needed while the home remains your homestead, but you must report lost eligibility. The tax break starts January 1, 2027, only with approval by more than half of votes cast in the county referendum. The law requires that vote on November 3, 2026. Without approval, or without an election, the exemption section is automatically repealed 365 days after that date. Butts County pays election costs, and the election superintendent must publish notice and certify results to the Secretary of State. A court can compel compliance or reschedule the election as state law allows.