republic-os/legislation/us/states/ga/2025-26/sb-407.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide	A BILL to be entitled an Act to provide for a homestead exemption from Cherokee County school district ad valorem taxes for educational purposes, through tax year 2031, 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 related matters; 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 repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2025_26	SB 407	Georgia SB 407 (2025_26)	bill	REVENUE AND TAXATION	enacted	Jason T. Dickerson John Albers Kay Kirkpatrick	4	13	2	2026-01-15	2026-05-12	openstates	ocd-bill/b608a510-67e3-4034-9d2e-2073bb40f338	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	cae170eb026a028c59c776d3862ab52ae2bba8faaf793e69da82eee0d9deb40c	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia SB 407 (2025_26) — Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide

A BILL to be entitled an Act to provide for a homestead exemption from Cherokee County school district ad valorem taxes for educational purposes, through tax year 2031, 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 related matters; 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 repeal conflicting laws; and for other purposes.

Version chain

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

1. As Passed Senate (committee substitute) — source
2. As introduced LC 47 3768 (committee substitute) — source
3. SB 407 Local Ad (committee substitute) — source
4. SB 407/AP* (committee substitute) — source

Votes

• House Vote #513 - 2025-2026 Regular Session — 165–1 (pass) · lower
• Senate Vote #501 - 2025-2026 Regular Session — 46–0 (pass) · upper

Sponsors

• Jason T. Dickerson — primary (person)
• John Albers — primary (person)
• Kay Kirkpatrick — primary (person)

Timeline

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

• 2026-01-15 Senate Hopper introduction
• 2026-01-16 Senate Read and Referred referral-committee
• 2026-01-27 Senate Committee Favorably Reported committee-passage-favorable
• 2026-01-27 Senate Passed/Adopted passage
• 2026-01-28 House First Readers reading-1
• 2026-01-29 House Second Readers reading-2
• 2026-02-17 House Committee Favorably Reported committee-passage-favorable
• 2026-02-17 House Third Readers reading-3
• 2026-02-17 House Passed/Adopted passage
• 2026-04-10 Senate Sent to Governor executive-receipt
• 2026-05-12 Senate Date Signed by Governor executive-signature
• 2026-05-12 Act 698 executive-signature
• 2026-05-12 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/b608a510-67e3-4034-9d2e-2073bb40f338. Confidence: reported (aggregated from official Georgia legislature records).