Clayton County votes to opt out of HB 581, approves local homestead exemption measure; $15,000 increase proposal tabled to March 4

The Clayton County Board of Commissioners voted Feb. 20 to opt the county out of House Bill 581 and approved a local act asking the county’s legislative delegation to seek an adjusted base-year ad valorem homestead exemption for disabled veterans, remarried surviving spouses of peace officers or firefighters killed in the line of duty, 100% disabled residents and homeowners age 65 and older. A separate motion to seek an increase in the county’s general homestead exemption from $10,000 to $15,000 was introduced and tabled to the board’s March 4 meeting for further study.

The opt-out measure, Resolution 2025-36, was moved and seconded and approved by voice vote. County legal counsel explained that the resolution authorizes the county to opt out of HB 581, to execute documents and take necessary actions to implement the opt-out. The board then approved Resolution 2025-37, asking the chair to present a local act to the Georgia General Assembly that would establish an adjusted base-year homestead exemption limited to the groups listed above. Commissioners then debated a separate motion to ask the delegation for a countywide increase of the standard homestead exemption from $10,000 to $15,000; that motion was seconded and the board voted to table it to March 4 so staff and finance can analyze fiscal impacts.

Why it matters: the measures affect how property tax assessments will flow into local tax bills if voters and the legislature approve subsequent steps. County staff told commissioners that any local act approved by the General Assembly would still require a local referendum and, if approved by voters, would take effect Jan. 1, 2026 with a 2025 base-year for assessments. The board’s decisions set the county’s legislative requests and determine what will appear to voters if the delegation moves the measures forward.

Discussion and fiscal cautions

Commissioners and staff discussed who would receive relief under the local act. Attorney Reed told the board that the local act “mimics all of the same homestead exemptions that are currently in place. It just adds an additional homestead exemption for these groups that already have them in place.” Commissioner Davis pressed whether people age 64 and under on fixed incomes would receive relief; staff and Reed confirmed the local act approved by the board would not extend the additional exemption to taxpayers younger than 65 unless the board chose a different option.

County appraisal and finance staff warned against “freezing” assessments for a year as an alternative, saying the state Department of Revenue’s sales ratio and rollback calculations could produce penalties or force the county to assess utilities at a lower level if the county’s assessment level fell too far below target. Staff described targets in the high 30s (percent assessment level) and said dropping below statutory thresholds could reduce utility collections and risk a penalty; staff cited a $450,000 figure as an example of potential impact if thresholds are breached.

Legal and procedural steps

The county attorney and staff repeatedly clarified the next steps: the board’s resolution to ask the legislative delegation to introduce a local act does not itself change tax bills. A local act would have to pass in the Georgia General Assembly and then go to Clayton County voters on the ballot; if voters approve, the measure would be effective Jan. 1, 2026 using the 2025 base year for assessments. The attorney also described other options the board had considered, including (1) allowing HB 581 to apply countywide, (2) a floating five-year exemption like HB 581 for all homesteads, or (3) a permanent, targeted exemption limited to the same beneficiary groups the board approved in Resolution 2025-37.

Public comment

Several residents addressed the board at the public-comment period. Orlando Gooden criticized the board’s transparency and questioned the choice to opt out, saying, “trust is based on transparency and accountability.” Other speakers expressed support for the board’s decision to opt out and urged the commissioners to consider broader relief for homeowners under age 65. Multiple commenters said they wanted more detailed, up-front financial analysis before the board commits to further changes.

Votes at a glance

- Resolution 2025-36 (opt out of HB 581): motion moved and seconded; board approved by voice vote. (Outcome: approved.)

- Resolution 2025-37 (introduce a local act to establish an adjusted base-year ad valorem homestead exemption for disabled veterans, surviving spouses of fallen peace officers or firefighters, 100% disabled residents and homeowners age 65+): motion moved and seconded; board approved. (Outcome: approved; the measure must still pass the General Assembly and a local referendum to take effect.)

- Motion to direct staff/legislative delegation to pursue increasing the county’s general homestead exemption from $10,000 to $15,000: motion made and seconded; the board voted to table consideration of that proposal to the March 4 meeting to allow finance and staff to prepare fiscal impact information. (Outcome: tabled to March 4.)

What’s next

The chairwoman is authorized to present the approved local act request to the Clayton County legislative delegation. If the delegation forwards a bill that is enacted by the General Assembly, the county will put the measure on a local ballot; if voters approve, the exemption would take effect Jan. 1, 2026 using the 2025 base year. The $15,000-exemption proposal will return to the board on March 4 for staff briefings and a fiscal review before any further action.