Georgia Senate bill by Sen. Kennedy granting Peach County homestead exemption from county ad valorem taxes passes House and Senate

Newly passed bill authored by State Sen. John F. Kennedy aims to provide Peach County residents with a homestead exemption from county ad valorem taxes, following approval in both chambers, according to the Georgia State Senate.

It passed both chambers as of Tuesday, March 18, clearing the House by a vote of 171-0 and the Senate by a vote of 52-0.

The bill, introduced as SB302 on Thursday, Feb. 27 during the 2025 regular session of the 158th General Assembly, was formally described as: ’Peach County; ad valorem taxes for county purposes; provide a 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 provides a homestead exemption for residents of Peach County from ad valorem taxes for county purposes, amounting to 10% of the assessed value of the homestead. It defines the terms involved, such as “ad valorem taxes for county purposes” and “homestead,” and outlines the application process through the Peach County tax commissioner. The exemption does not affect state or municipal taxes or independent school district taxes. It applies to all taxable years starting on Jan. 1, 2026, pending approval through a referendum set for November 2025. If the electorate rejects the measure, the bill will be repealed automatically. If ratified, the bill becomes effective with the Governor’s signature or upon becoming law without it. Conflicting laws will be repealed.

In the Senate, 21 Democrats and 31 Republicans voted in favor of the bill, with no opposition.

Meanwhile, in the House, 76 Democrats and 95 Republicans voted in favor, also with no opposing votes.

The bill was co-sponsored by Rep. Bethany Ballard (Republican-147th).

Kennedy graduated from Mercer University in 1987 with a BA and again in 1990 from Mercer University with a JD.

Kennedy, a Republican, was elected to the Georgia State Senate in 2015 to represent the state’s 18th Senate District, replacing previous state senator Cecil Staton.

The bill was signed into law by Gov. Brian Kemp on Wednesday, May 14.

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 Senate. The source data can be found here.