Fabio
76 lines
4.5 KiB
Markdown
76 lines
4.5 KiB
Markdown
---
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type: "Bill"
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title: "Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide"
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description: "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."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2025_26"
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identifier: "SB 407"
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citation: "Georgia SB 407 (2025_26)"
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classification: ["bill"]
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subjects: ["REVENUE AND TAXATION"]
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status: "enacted"
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primary_sponsors: ["Jason T. Dickerson", "John Albers", "Kay Kirkpatrick"]
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version_count: 4
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action_count: 13
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vote_count: 2
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first_action: "2026-01-15"
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last_action: "2026-05-12"
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source: "openstates"
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source_identifier: "ocd-bill/b608a510-67e3-4034-9d2e-2073bb40f338"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "cae170eb026a028c59c776d3862ab52ae2bba8faaf793e69da82eee0d9deb40c"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ga"]
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---
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# Georgia SB 407 (2025_26) — Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **As Passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/240410.pdf)
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2. **As introduced LC 47 3768** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239992.pdf)
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3. **SB 407 Local Ad** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239995.pdf)
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4. **SB 407/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/242944.pdf)
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## Votes
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- House Vote #513 - 2025-2026 Regular Session — **165–1** (pass) · lower
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- Senate Vote #501 - 2025-2026 Regular Session — **46–0** (pass) · upper
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## Sponsors
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- Jason T. Dickerson — primary (person)
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- John Albers — primary (person)
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- Kay Kirkpatrick — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-01-15** Senate Hopper `introduction`
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- **2026-01-16** Senate Read and Referred `referral-committee`
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- **2026-01-27** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2026-01-27** Senate Passed/Adopted `passage`
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- **2026-01-28** House First Readers `reading-1`
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- **2026-01-29** House Second Readers `reading-2`
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- **2026-02-17** House Committee Favorably Reported `committee-passage-favorable`
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- **2026-02-17** House Third Readers `reading-3`
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- **2026-02-17** House Passed/Adopted `passage`
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- **2026-04-10** Senate Sent to Governor `executive-receipt`
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- **2026-05-12** Senate Date Signed by Governor `executive-signature`
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- **2026-05-12** Act 698 `executive-signature`
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- **2026-05-12** Effective Date
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b608a510-67e3-4034-9d2e-2073bb40f338`. Confidence: reported (aggregated from official Georgia legislature records).
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