HB 1307: Brookhaven, City of; increase existing homestead exemption for senior citizens and disabled persons to $200,000.00

Brookhaven currently allows senior citizens and disabled residents to exempt $160,000 of their home's assessed value from the city's property taxes. This bill would amend Brookhaven's city charter to raise that exemption to $200,000, reducing the taxable value of qualifying homeowners' properties for city tax purposes. Because the change affects local taxation, Georgia's constitution requires it to pass with a two-thirds vote in both the House and Senate, and then be approved by Brookhaven voters in a referendum. That vote is set for November 2026. If approved, the new exemption takes effect January 1, 2027. If voters reject it or the election is not held, the whole Act is automatically repealed 365 days after the election date.

• Raises Brookhaven's homestead property tax exemption for senior citizens and disabled residents from $160,000 to $200,000 of a home's assessed value.
• Requires the change to be approved by a two-thirds vote in both chambers of the Georgia General Assembly to meet constitutional requirements for local tax changes.
• Requires Brookhaven's municipal election superintendent to hold a referendum on the November 2026 general election date so voters can approve or reject the increase.
• Sets the exemption increase to take effect January 1, 2027 only if voters approve it in the referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly held.
• Allows any Brookhaven voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

Senior citizens and disabled homeowners in the City of Brookhaven who claim the homestead exemption, Brookhaven's municipal election superintendent, who must organize the referendum, and Brookhaven voters, who will decide the outcome at the ballot box in November 2026.

If voters approve it, qualifying senior and disabled homeowners in Brookhaven would see a larger slice of their home's value shielded from city property taxes starting in 2027, lowering their tax bills. If voters reject it, the exemption stays at its current $160,000 level and the whole measure disappears from law.

• Section 1 rewrites paragraph (1) of subsection (b) of Section 5.09 of Brookhaven's charter to set the homestead exemption at $200,000 of assessed value for disabled residents and eligible senior citizens.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, as mandated by Article VII, Section II of the Georgia Constitution for local tax measures.
• Section 3 directs Brookhaven's municipal election superintendent to hold a referendum on the November 2026 election date, with the ballot question asking voters to approve raising the exemption from $160,000 to $200,000.
• Section 3 provides that if voters approve, the exemption increase takes effect January 1, 2027; if not approved or the election fails to occur, the entire Act is automatically repealed 365 days after the election date.
• Section 3 allows any Brookhaven elector to seek a writ of mandamus in court to force the election superintendent to conduct the referendum if they fail to do so.
• Section 4 makes the rest of the Act (other than the referendum timing in Section 3) effective upon the Governor's signature or upon becoming law without signature.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 555
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-19Senate Passed/Adopted (Senate)
6. 2026-03-19Senate Committee Favorably Reported (Senate)
7. 2026-03-12Senate Read and Referred (Senate)
8. 2026-03-10House Passed/Adopted (House)

• Shea Roberts (D, HD-052)Primary sponsor
• Karen Lupton (D, HD-083)
• Scott Holcomb (D, HD-101)

1. PassedHouse voteMarch 10, 2026

   159 yea, 0 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #693

2. PassedSenate voteMarch 19, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #745

• property taxes
• homestead exemption
• senior citizens
• Brookhaven
• local referendum