Georgia legislation · 2025-2026 Regular Session
Georgia SB544: Butts County; a homestead exemption from Butts County ad valorem taxes for county purposes; provide
Status: Signed into law, May 11, 2026
A BILL to be entitled an Act to provide a homestead exemption from Butts County ad valorem taxes for county purposes in the amount of $70,000.00 of the assessed value of the homestead for residents of that county who are 62 years of age or older; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To provide a homestead exemption from Butts County ad valorem taxes for county purposes in the amount of $70,000.00 of the assessed value of the homestead for residents of that county who are 62 years of age or older; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply…
From the introduced text:
A BILL TO BE ENTITLED To provide a homestead exemption from Butts County ad valorem taxes for county purposes in the amount of $70,000.00 of the assessed value of the homestead for residents of that county who are 62 years of age or older; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county purposes levied by, for, or on behalf of Butts County, including, but not limited to, any ad valorem taxes to pay interest on and to retire county bonded indebtedness. (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., as amended. S. B. LC 62 0337 (3) "Senior citizen" means a person who is 62 years of age or older on or before January 1 of the year in which application for the exemption under subsection …