Heard County seniors granted full school tax exemption after Georgia House and Senate approval

A bill sponsored by State Rep. David Huddleston has passed the House and Senate, intending to provide a full homestead exemption from Heard County school district ad valorem taxes to residents aged 70 or older, the Georgia State House reports.

The measure cleared both chambers as of Tuesday, Feb. 24, with a 165-1 vote in the House and a 53-0 result in the Senate.

HB1168 was introduced on Tuesday, Feb. 3, during the regular 2026 session of the 158th General Assembly and officially titled: ’Heard County; ad valorem tax for educational purposes; provide homestead exemption’.

Below is a summary, prepared by our staff based on the official bill text, to elucidate the main provisions.

This legislation entitles Heard County school district residents aged 70 and up to a complete homestead exemption from the district’s ad valorem taxes for education, including those for school bond debt repayment, starting with tax years beginning Jan. 1, 2027. Qualifying seniors must apply once through the Heard County tax commissioner, after which the exemption automatically continues as long as eligibility and homestead status remain. The exemption does not affect federal, state, county, municipal, or independent school district taxes and supplements existing homestead exemptions. The act requires approval by two-thirds of the General Assembly and a countywide referendum in November before becoming effective.

In the House, 93 Republicans and 72 Democrats supported the bill, while only one Republican voted against it.

As for the Senate, 30 Republicans and 23 Democrats backed the measure with no opposition recorded.

Rep. Huddleston, a Republican, was elected in 2023 to serve the state’s 72nd House District, succeeding Randy Nix in that seat.

Gov. Brian Kemp signed the measure into law on Monday, May 11.

The legislative process in Georgia starts when a legislator drafts a bill, often requested by a constituent, with the Office of Legislative Counsel. After being filed with either the House or Senate clerk, the bill receives its first reading before heading to committee, where detailed discussion and review are conducted. If approved, it moves to the floor for a third reading, debate, and vote. To become law, both chambers must pass the bill; if different versions are approved, a conference committee may resolve differences before final passage. The governor then has six days during session (or 40 after adjournment) to sign, veto, or let the measure become law without signature. Each year, the Georgia General Assembly convenes for a 40-day session starting the second Monday in January.

The information in this report is from the Georgia State House. Original data can be accessed here.