---
type: "Bill"
title: "Paulding County; school district ad valorem tax; provide homestead exemption"
description: "A BILL to be entitled an Act to provide a homestead exemption from Paulding County school district ad valorem taxes for educational purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted base year assessed value of such homestead; 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."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 832"
citation: "Georgia HB 832 (2025_26)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Joseph Gullett", "Kimberly New", "Martin Momtahan", "Trey Kelley", "Tyler Paul Smith"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2025-03-25"
last_action: "2025-05-09"
source: "openstates"
source_identifier: "ocd-bill/9eb53ccc-2d18-4cc0-aa1f-f14f15b79ec1"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "03e67b7f12959bb700669d7641cf0c4f590928c5d1c2db693032ab0ab483b511"
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 832 (2025_26) — Paulding County; school district ad valorem tax; provide homestead exemption

A BILL to be entitled an Act to provide a homestead exemption from Paulding County school district ad valorem taxes for educational purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted base year assessed value of such homestead; 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.

## Version chain

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

1. **HB 832/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/238854.pdf)
2. **LC 47 3673/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/237196.pdf)
3. **Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/237382.pdf)

## Votes

- Senate Vote #400 - 2025-2026 Regular Session — **55–1** (pass) · upper
- House Vote #342 - 2025-2026 Regular Session — **165–0** (pass) · lower

## Sponsors

- Joseph Gullett — primary (person)
- Kimberly New — primary (person)
- Martin Momtahan — primary (person)
- Trey Kelley — primary (person)
- Tyler Paul Smith — primary (person)

## Timeline

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

- **2025-03-25** House Hopper `introduction`
- **2025-03-25** House First Readers `reading-1`
- **2025-03-27** House Second Readers `reading-2`
- **2025-03-31** House Committee Favorably Reported `committee-passage-favorable`
- **2025-03-31** House Third Readers `reading-3`
- **2025-03-31** House Passed/Adopted `passage`
- **2025-03-31** Senate Read and Referred `referral-committee`
- **2025-04-02** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-04-02** Senate Passed/Adopted `passage`
- **2025-04-08** House Sent to Governor `executive-receipt`
- **2025-05-09** House Date Signed by Governor `executive-signature`
- **2025-05-09** Act 100 `executive-signature`
- **2025-05-09** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9eb53ccc-2d18-4cc0-aa1f-f14f15b79ec1`. Confidence: reported (aggregated from official Georgia legislature records).