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SB 407

BillStateGASenate
Homestead Exemption; Cherokee County school district ad valorem taxes for educational purposes; provide
About This Bill
Latest Action · May 12, 2026
Effective Date
Session
2025_26
Introduced
Jan 15, 2026
Primary Sponsor
Jason T. Dickerson· primary

Summary

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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.

Subjects

REVENUE AND TAXATION

Co-sponsors (2)

John Albers · primary
Kay Kirkpatrick · primary

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