Georgia House bill by author Rep. Huddleston granting full school tax exemption to Heard County seniors passes House and Senate

Passed bill introduced by State Rep. David Huddleston aims to grant a full homestead exemption from Heard County school district ad valorem taxes for residents at least 70 years old, following approval in both chambers, according to the Georgia State House.

It passed both chambers as of Tuesday, Feb. 24, clearing the House by a vote of 165-1 and the Senate by a vote of 53-0.

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

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill grants residents of the Heard County school district who are at least 70 years old a full homestead exemption from the school district’s ad valorem taxes for educational purposes, including taxes used to pay school bond debt, beginning with tax years on or after Jan. 1, 2027. Eligible seniors must apply once with the Heard County tax commissioner, after which the exemption automatically renews as long as the property remains their homestead and they remain eligible. The exemption does not affect state, county, municipal or independent school district taxes and is in addition to any other homestead exemptions. The bill takes effect only if approved by two-thirds of the General Assembly and by local voters in a countywide referendum held in November.

In the House, 72 Democrats and 93 Republicans voted in favor of the bill, while one Republican opposed it.

Meanwhile, in the Senate, 23 Democrats and 30 Republicans voted in favor, with no opposing votes.

Huddleston, a Republican, was elected to the Georgia State House in 2023 to represent the state’s 72nd House District, replacing previous state representative Randy Nix.

The bill was signed into law by Gov. Brian Kemp on Monday, May 11.

In Georgia, the legislative process begins when a lawmaker, often at a constituent’s request, works with the Office of Legislative Counsel to draft a bill. After filing with the Clerk of the House or Secretary of the Senate, the bill receives its first reading and is sent to a committee, where most of the debate and fact-finding takes place. If approved, it advances to the floor for a third reading, debate, and a vote. To become law, the bill must pass both chambers, sometimes through a conference committee if versions differ, before being sent to the governor. The governor then has six days during session—or 40 days after adjournment (Sine Die)—to sign, veto, or allow the bill to become law without a signature. The Georgia General Assembly meets annually for a 40-day session beginning the second Monday in January.

Information in this article was obtained from the Georgia State House. The source data can be found here.