Georgia House bill by author Rep. Mathiak passes House and Senate, proposes Spalding County school tax exemption for seniors based on income

Passed bill introduced by State Rep. Karen Mathiak aims to provide a homestead exemption from Spalding County school district ad valorem taxes for residents aged 65 or older, with the exemption amount determined by income, after winning approval in both chambers, according to the Georgia State House.

It passed both chambers as of Friday, March 28, clearing the House by a vote of 170-0 and the Senate by a vote of 53-0.

The bill, introduced as HB758 on Tuesday, March 11 during the 2025 regular session of the 158th General Assembly, was formally described as: ’Spalding County; school district ad valorem tax; 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 offers a homestead exemption from Spalding County school district ad valorem taxes for educational purposes to residents aged 65 or older, starting January 1, 2026. The exemption is structured based on income levels, excluding certain retirement income. Seniors with an income not exceeding $25,000 receive an exemption for the full assessed value of their homestead; those with income between $25,000 and $53,000 receive an exemption for half of the assessed value; and seniors with income exceeding $53,000 receive an exemption for 25% of the assessed value. Residents must apply through the Spalding County tax commissioner to qualify and update their eligibility status annually. The homestead exemption is additional to any other applicable exemptions and applies only to school district taxes. The bill requires a referendum, scheduled for November 2025, for approval by voters in the district. If approved, the exemption becomes effective in 2026, and if not, the bill is automatically repealed.

In the House, 74 Democrats and 96 Republicans voted in favor of the bill, with no opposition.

Meanwhile, in the Senate, 21 Democrats and 32 Republicans voted in favor, also with no opposing votes.

The bill was co-sponsored by Rep. Beth Camp (Republican-135th).

Mathiak graduated from Life University in 1984.

Mathiak, a Republican, was elected to the Georgia State House in 2025 to represent the state’s 82nd House District, replacing previous state representative Mary Margaret Oliver.

The bill was signed into law by Gov. Brian Kemp on Tuesday, May 13.

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.