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

Butts County homeowner tax break requires approval

The law creates a $50,000 exemption from a qualifying home's assessed value for Butts County residents. It starts January 1, 2027, only if more than half of votes cast approve the November 2026 county referendum. The exemption covers county-purpose property taxes, including county bond taxes; assessed value above the exempt amount remains taxable. It adds to other county-purpose homestead exemptions but does not reduce state, school, or municipal property taxes. You or your agent must apply to the county tax commissioner using the commissioner's forms. After approval, it renews automatically each year while you occupy the property as your homestead. You must tell the commissioner if you no longer qualify. The county must hold and pay for the referendum on the Tuesday after the first Monday in November 2026. Officials must publish notice for two consecutive weeks beforehand and certify results to the Secretary of State. A court can order the election if the election superintendent fails to hold it. If voters reject the exemption or the required election is not held, the exemption does not take effect. It is then automatically repealed on the 365th calendar day after the scheduled election date.