Hart County commissioners adopt resolution opting out of statewide homestead exemption

The Hart County Board of Commissioners voted unanimously Feb. 2025 to adopt a resolution formally opting the county out of the homestead exemption created by state legislation commonly referenced as House Bill 581.

The resolution says Hart County held the three public hearings required by state law and placed required public notices, and it directs the county associate clerk to provide a certified copy of the resolution to the Georgia Secretary of State by March 1, 2025.

Why it matters: The statewide change and the county's decision affect how property values subject to homestead exemptions are adjusted going forward and could shift the tax burden between homesteaded and non-homesteaded properties.

Resident David Satchell, who spoke during the public hearing, said, “people that don't have homestead are gonna be paying a larger percentage of the taxes.” Commissioner Dorsey warned against overstating outcomes, telling the room, “Homestead taxes will not drop. There's no guarantee.”

Commissioner Brown, who returned from a statewide association conference, said the bill’s implementation contains “too much gray area” and that additional changes were expected in the legislature. Commissioners discussed concerns raised at the conference, including the timing and calculation of the consumer price index used for homestead caps and an apparent requirement discussed at the conference that jurisdictions would need to repeat annual hearings and advertising if they opt out.

The resolution text adopted by the board cites statutory language as recorded in the meeting: ACGA/OCGA references to OCGA 48-5-44.2 and OCGA 48-5-42.2 are included in the resolution materials presented to the board. The resolution also memorializes that the board complied with the procedural requirements (public hearings and advertisement) before adopting the opt-out.

The board called for the vote after discussion; the final recorded vote on the resolution was 5–0 in favor. The resolution directs the associate clerk to certify the action to the Georgia Secretary of State by March 1, 2025.

The action completes Hart County's decision process but does not change how individual property values are computed; commissioners and staff said further state clarifications and potential statutory changes remain possible and may affect implementation.

The county will publish the certified resolution and proceed with the administrative steps required by state law.