---
type: "Bill"
title: "Troup County; ad valorem tax; educational purposes; increase homestead exemption"
description: "A BILL to be entitled an Act to amend an Act to provide a homestead exemption from Troup County school district ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who have annual incomes not exceeding $22,000.00 and who are 65 years of age or over, approved March 24, 1994 (Ga. L. 1994, p. 3844), as amended; so as to increase the existing homestead exemption; to increase the income cap; 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."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 103"
citation: "Georgia HB 103 (2025_26)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David Huddleston", "Debbie Buckner", "Vance Smith"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2025-01-17"
last_action: "2025-05-14"
source: "openstates"
source_identifier: "ocd-bill/be45330d-565b-4fc1-8a98-aad3b1c10e63"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "cebb44116177c2fd7be3a46358c0cea2e8634ca77037010313714d0263be7f97"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 103 (2025_26) — Troup County; ad valorem tax; educational purposes; increase homestead exemption

A BILL to be entitled an Act to amend an Act to provide a homestead exemption from Troup County school district ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value of the homestead for certain residents of that school district who have annual incomes not exceeding $22,000.00 and who are 65 years of age or over, approved March 24, 1994 (Ga. L. 1994, p. 3844), as amended; so as to increase the existing homestead exemption; to increase the income cap; 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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 103/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232378.pdf)
2. **LC 61 0016/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230189.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230232.pdf)

## Votes

- House Vote #15 - 2025-2026 Regular Session — **160–1** (pass) · lower
- Senate Vote #45 - 2025-2026 Regular Session — **52–1** (pass) · upper

## Sponsors

- David Huddleston — primary (person)
- Debbie Buckner — primary (person)
- Vance Smith — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-17** House Hopper `introduction`
- **2025-01-27** House First Readers `reading-1`
- **2025-01-28** House Second Readers `reading-2`
- **2025-02-05** House Committee Favorably Reported `committee-passage-favorable`
- **2025-02-05** House Third Readers `reading-3`
- **2025-02-05** House Passed/Adopted `passage`
- **2025-02-06** Senate Read and Referred `referral-committee`
- **2025-02-12** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-02-12** Senate Passed/Adopted `passage`
- **2025-04-07** House Sent to Governor `executive-receipt`
- **2025-05-14** House Date Signed by Governor `executive-signature`
- **2025-05-14** Act 318 `executive-signature`
- **2025-05-14** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/be45330d-565b-4fc1-8a98-aad3b1c10e63`. Confidence: reported (aggregated from official Georgia legislature records).