House Bill 1101
By: Representatives Clark of the 100th, Kahaian of the 81st, Dunahoo of the 31st, Fleming of
the 114th, and Reeves of the 99th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad
valorem taxation of property, so as to provide for a state-wide homestead tax exemption from
ad valorem taxes for a portion of the value of the homestead for certain senior residents; to
specify the terms and conditions of the exemption and the procedures relating thereto; to
provide for applicability; to provide for compliance with constitutional requirements; to
provide for a referendum, effective dates, and automatic repeal; to provide for related
matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem
taxation of property, is amended in Part 1 of Article 2, relating to tax exemptions, by adding
a new Code section to read as follows:
<ins>"48-5-44.3.
(a) For purposes of this Code section, the term:
(1) 'Ad valorem taxes' means all ad valorem taxes levied by, for, or on behalf of the state
or any county, consolidated government, municipality, or local school district in this
</ins>
<ins>state, except for any ad valorem taxes levied to pay interest on and to retire bonded
indebtedness.
(2) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40.
(b)(1) Subject to the limitations provided in this Code section, each resident of this state
who is at least 60 years of age or older on January 1 of the year in which application for
the exemption is made is granted an exemption on such person's homestead from ad
valorem taxes in the amount of $500,000.00 of the assessed value of that homestead.
(2) Except as provided in subsection (c) of this Code section, no exemption provided for
in this subsection shall transfer to any subsequent owner of the exempted homestead and
the assessed value of such homestead shall be as provided by law.
(c) The surviving spouse of a person who has been granted the exemption provided for in
subsection (b) of this Code section shall continue to receive such exemption so long as such
surviving spouse continues to occupy the residence as a homestead.
(d) No person shall receive the exemption granted by subsection (b) of this Code section
unless such person or such person's agent files an application with the tax receiver or tax
commissioner of his or her respective local government or governments charged with the
duty of receiving returns of property for taxation, and such application shall provide such
information relative to receiving such exemption as will enable such tax receiver or tax
commissioner to make a determination regarding the initial and continuing eligibility of
such person for such exemption; provided, however, that any person who had previously
applied for a homestead exemption, was allowed such homestead exemption for the 2025
tax year, and remains eligible for a homestead exemption for that same homestead in the
2026 tax year shall be automatically allowed the exemption granted under subsection (b)
of this Code section for that homestead without further application. The tax receiver or tax
commissioner of such local government or governments shall provide application forms
for this purpose.
</ins>
<ins>(e) The exemption granted by subsection (b) or (c) of this Code section shall be claimed
and returned as provided in Code Section 48-5-50.1. Such exemption shall be
automatically renewed from year to year so long as the owner occupies the residence as a
homestead. After a person or a person's agent has filed the proper application or is
automatically granted the homestead exemption as provided in subsection (d) of this Code
section, it shall not be necessary for such person or such person's surviving spouse to make
application thereafter for any year, and such exemption shall continue to be allowed to such
person or such person's surviving spouse. It shall be the duty of any person granted the
homestead exemption provided in subsection (b) or (c) of this Code section to notify the
tax receiver or tax commissioner of his or her respective local government or governments
in the event such person becomes ineligible for such exemption for any reason.
(f)(1) Except as otherwise provided in paragraph (2) of this subsection, the homestead
exemption provided in subsection (b) of this Code section shall be in addition to and not
in lieu of any other homestead exemption applicable to ad valorem taxes.
(2) The homestead exemption provided in subsection (b) of this Code section shall not
be applied in addition to any other homestead exemption provided by law based on the
amount by which the current year assessed value of the homestead exceeds some prior
value with respect to the given taxing jurisdiction to which such law applies. In any such
event, the tax receiver or tax commissioner of the taxpayer's respective local government
or governments charged with the duty of receiving returns of property for taxation shall
apply only the homestead exemption that is larger or more beneficial for such taxpayer
with respect to the particular taxing jurisdictions to which more than one homestead
exemption applies.
(g) The exemption granted by subsection (b) of this Code section shall apply to all taxable
years beginning on or after January 1, 2027."
</ins>
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The Secretary of State shall call and conduct an election as provided in this section for the
purpose of submitting this Act to the electors of the entire state for approval or rejection. The
Secretary of State shall conduct such election no later than the Tuesday next following the
first Monday in November, 2026, and shall issue the call and conduct such election as
provided by general law. The Secretary of State shall cause the date and purpose of the
election to be published once a week for two weeks immediately preceding the date thereof
in the official organ of each county in the state. The ballot shall have written or printed
thereon the words:
"( ) YES Shall the Act be approved which provides a state-wide homestead tax
( ) NO exemption from ad valorem taxes for $500,000.00 of the assessed value of
the homestead for residents 60 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective and this Act shall
be automatically repealed on the first day of January immediately following such election
date. It shall be the duty of each county election superintendent to certify the results thereof
to the Secretary of State.
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.