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Historical recordStephens Countyarchived · approved

Stephens County commissioners vote to opt in to homestead exemption, reversing earlier plan to opt out

After weeks of public hearings and resident opposition, the county board unanimously chose to keep the property tax exemption rather than opt out of it.

By NEGA Brief NewsroomAdded to archive September 29, 2026

At a glance

What this means now

Where it stands

Following a third and final public hearing on February 25, 2025, the board voted unanimously to opt into the Statewide Adjusted Base Year Ad Valorem Homestead Exemption instead of opting out, and authorized the chairman to sign the resolution.

The story

On January 28, 2025, the Stephens County Board of Commissioners gave notice that it intended to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption and held the first of three required public hearings on the proposal.

SourcesClick here to view the entire notice Board Of Commissioners Minutes 01/28/2025 Board Of Commissioners Agenda Packet 01/28/2025

At that hearing, Mr. McGlumphy told the board that 58% of Stephens County residents had voted for the exemption and recommended the board not opt out.

SourcesBoard Of Commissioners Agenda Packet 02/11/2025

At a second public hearing on February 11, 2025, residents David Paris, Jeffrey McCormack, Daniel Benson, Michael Waddell and Patsy Oliver spoke in opposition to opting out, citing concern over rising property values.

SourcesBoard Of Commissioners Agenda Packet 02/11/2025 Board Of Commissioners Minutes 02/11/2025

SourcesBoard Of Commissioners Agenda Packet 02/25/2025 Board Of Commissioners Agenda Packet 03/11/2025 Board Of Commissioners Minutes 02/25/2025

What happened

How this issue got here

Open any step for its supporting record. A proposal remains labeled as proposed until later evidence establishes an outcome.

February 25, 2025Appeared on agenda

proposed

Third and final public hearing on opting out of Statewide Adjusted Base Year Ad Valorem Homestead Exemption

Third and Final Public Hearing for intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

Link to this step

Supporting record

AgendaBoard Of Commissioners Agenda Packet 02/25/2025Third and Final Public Hearing for intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

February 25, 2025Approved

unknown

Opt into Statewide Adjusted Base Year Ad Valorem Homestead Exemption

opt into the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2 and authorize Chairman to sign resolution. Motion carried unanimously.

Link to this step

Supporting record

AgendaBoard Of Commissioners Agenda Packet 03/11/2025opt into the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2 and authorize Chairman to sign resolution. Motion carried unanimously.

February 25, 2025Appeared on agenda

proposed

Motion to opt in or out of Statewide Adjusted Base Year Ad Valorem Homestead Exemption and authorize Chairman to sign resolution

Board to consider motion to either opt in or out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2 and authorize Chairman to sign resolution.

Link to this step

Supporting record

AgendaBoard Of Commissioners Agenda Packet 02/25/2025Board to consider motion to either opt in or out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2 and authorize Chairman to sign resolution.

February 25, 2025Approved

confirmed

Opt in to Statewide Adjusted Base Year Ad Valorem Homestead Exemption (O.C.G.A. § 48-5-44.2)

to opt into the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2 and authorize Chairman to sign resolution

Link to this step

Supporting record

MinutesBoard Of Commissioners Minutes 02/25/2025to opt into the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2 and authorize Chairman to sign resolution

February 25, 2025Discussed

discussed

Public hearing on opting out of Statewide Adjusted Base Year Ad Valorem Homestead Exemption

Third and Final Public Hearing for intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

Link to this step

Supporting record

AgendaBoard Of Commissioners Agenda Packet 03/11/2025Third and Final Public Hearing for intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

February 11, 2025Appeared on agenda

proposed

Second public hearing on opting out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption

Second Public Hearing for the intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

Link to this step

Supporting record

AgendaBoard Of Commissioners Agenda Packet 02/11/2025Second Public Hearing for the intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

February 11, 2025Discussed

discussed

Opt out of Statewide Adjusted Base Year Ad Valorem Homestead Exemption (O.C.G.A. § 48-5-44.2)

David Paris, Jeffrey McCormack, Daniel Benson, Michael Waddell, and Patsy Oliver spoke in opposition. Citizens were concerned of the increase in property values

Link to this step

Supporting record

MinutesBoard Of Commissioners Minutes 02/11/2025David Paris, Jeffrey McCormack, Daniel Benson, Michael Waddell, and Patsy Oliver spoke in opposition. Citizens were concerned of the increase in property values

January 28, 2025Appeared on agenda

proposed

Opting out of the Statewide Adjusted Base Year ad valorem homestead exemption for Stephens County

THE STEPHENS COUNTY BOARD OF COMMISSIONERS INTENDS TO OPT OUT OF THE STATEWIDE ADJUSTED BASE YEAR AD VALOREM HOMESTEAD EXEMPTION FOR STEPHENS COUNTY

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Supporting record

AgendaClick here to view the entire noticeTHE STEPHENS COUNTY BOARD OF COMMISSIONERS INTENDS TO OPT OUT OF THE STATEWIDE ADJUSTED BASE YEAR AD VALOREM HOMESTEAD EXEMPTION FOR STEPHENS COUNTY

January 28, 2025Discussed

discussed

Intent to opt out of Statewide Adjusted Base Year Ad Valorem Homestead Exemption

First Public Hearing for intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

Link to this step

Supporting record

MinutesBoard Of Commissioners Minutes 01/28/2025First Public Hearing for intent to opt out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption pursuant to O.C.G.A. § 48-5-44.2

January 28, 2025Discussed

discussed

First public hearing on opting out of the Statewide Adjusted Base Year Ad Valorem Homestead Exemption

Mr. McGlumphy stated that 58% of residents in Stephens County voted for the Statewide Adjusted Base Year Ad Valorem Homestead Exemption and recommended that the Board not opt out.

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