HB 1101: Ad valorem tax; state-wide homestead tax exemption for a portion of the value of the homestead for certain senior residents; provide

Georgia currently lets local governments and school districts offer their own homestead exemptions, but there is no uniform statewide senior exemption. This bill would add a new statewide homestead exemption for residents who are at least 60 years old, removing $500,000 of a home's assessed value from property taxes charged by the state, counties, cities, and local school districts (not counting taxes used to pay off bonds). Homeowners would have to apply through their local tax office, though anyone who already had a homestead exemption for 2025 and still qualifies in 2026 would get it automatically. The exemption would not transfer to a new owner, except a surviving spouse who keeps living in the home could keep it. Because it changes the state constitution's tax framework, the bill needs a two-thirds vote in both legislative chambers and voter approval in a statewide referendum by November 2026. If approved, it would apply starting with the 2027 tax year; if rejected or the election isn't held, the whole law would be automatically repealed.

• Creates a new statewide homestead property tax exemption of $500,000 of assessed home value for residents 60 or older.
• Applies the exemption to property taxes from the state, counties, cities, consolidated governments, and local school districts, but not to taxes paying off bonds.
• Lets a surviving spouse keep the exemption as long as they continue living in the home, but blocks the exemption from transferring to any other new owner.
• Automatically grants the exemption without a new application to anyone who already had a homestead exemption in 2025 and still qualifies in 2026.
• Requires the exemption to stack with other homestead exemptions except when another exemption already caps taxable value increases, in which case only the more beneficial exemption applies.
• Requires statewide voter approval in a November 2026 referendum, with automatic repeal of the entire act if voters reject it or no election is held.

Georgia homeowners age 60 and older, their surviving spouses, county and municipal tax offices and school districts that collect property taxes, and voters statewide who will decide the measure in a November 2026 referendum.

If approved by two-thirds of the legislature and by voters, eligible seniors would see a substantial cut in their property tax bills starting in 2027, since $500,000 of home value would no longer be taxed by the state, local governments, or school districts, though local tax revenue could be reduced correspondingly.

• Section 1 adds new Code Section 48-5-44.3, defining 'ad valorem taxes' and 'homestead' and setting the $500,000 exemption for residents 60 or older as of January 1 of the application year.
• Subsection (c) allows a surviving spouse to keep the exemption as long as they keep living in the home, while subsection (b)(2) blocks transfer to any other new owner.
• Subsection (d) sets application requirements but automatically grants the exemption to those who had a 2025 homestead exemption and remain eligible in 2026.
• Subsection (f) says the exemption stacks with other homestead exemptions except those based on capping assessed value increases, where only the more beneficial exemption applies.
• Subsection (g) makes the exemption apply to tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate under the Georgia Constitution before the act can become law.
• Section 3 requires the Secretary of State to hold a statewide referendum by early November 2026, with automatic repeal of the act if voters reject it or the election isn't held.

1. 2026-02-03House Second Readers (House)
2. 2026-02-02House First Readers (House)
3. 2026-01-29House Hopper (House)

• David Clark (R, HD-100)Primary sponsor
• Noelle Kahaian (R, HD-081)
• Emory Dunahoo (R, HD-031)
• Tim Fleming (R, HD-114)
• Matt Reeves (R, HD-099)

• property taxes
• homestead exemption
• senior citizens
• ballot referendum
• local government funding