---
title: HB 1307. Brookhaven, City of; increase existing homestead exemption for senior citizens and disabled persons to $200,000.00
collection: bills
id: 2025-2026/hb1307
cite_as: HB 1307, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1307
md_url: https://georgiacommons.org/bills/2025-2026/hb1307.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1307/text
source_url: https://www.legis.ga.gov/legislation/73195
date: 2026-05-11
status: passed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
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omitted: votes and history
omitted_chars: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1307.md?full=1
bill_number: HB 1307
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Shea Roberts
  - Karen Lupton
  - Scott Holcomb
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1307/2025
upstream_id: 2116247
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - Brookhaven
  - local referendum
---

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

## Text

House Bill 1307 (AS PASSED HOUSE AND SENATE)
By: Representatives Roberts of the 52nd, Lupton of the 83rd, and Holcomb of the 101st
A BILL TO BE ENTITLED
AN ACT
To amend an Act to incorporate the City of Brookhaven in DeKalb County, approved April
16, 2012 (Ga. L. 2012, p. 5527), as amended, so as to increase the existing homestead
exemption for senior citizens and disabled persons to $200,000.00; 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, automatic repeal, mandatory execution of election, and judicial remedies
regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
An Act to incorporate the City of Brookhaven in DeKalb County, approved April 16, 2012
(Ga. L. 2012, p. 5527), as amended, is amended by revising paragraph (1) of subsection (b)
of Section 5.09 as follows:
"(1) Each resident of the City of Brookhaven who is disabled or is an eligible senior
citizen is granted an exemption on that person's homestead from City of Brookhaven ad
valorem taxes for municipal purposes in the following amount of $200,000.00 of the
assessed value of that homestead."
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 municipal election superintendent of the City of Brookhaven shall call and conduct an
election as provided in this section for the purpose of submitting this Act to the electors of
the City of Brookhaven for approval or rejection. The municipal election superintendent
shall conduct that election on the Tuesday following the first Monday in November, 2026,
and shall issue the call and conduct that election as provided by general law. The municipal
election superintendent 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 DeKalb
County. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act to incorporate the City of Brookhaven be amended so as to
increase the current homestead exemption for senior citizens and disabled
( ) NO persons from $160,000.00 to $200,000.00?"
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 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by the City of Brookhaven. It
shall be the municipal election superintendent's duty to certify the result thereof to the
Secretary of State. The provisions of this section shall be mandatory upon the municipal
election superintendent and are not intended as directory. If the municipal election
superintendent fails or refuses to comply with this section, any elector of the City of
Brookhaven may apply for a writ of mandamus to compel the municipal election
superintendent to perform his or her duties under this section. If the court finds that the
municipal election superintendent has not complied with this section, the court shall fashion
appropriate relief requiring the municipal election superintendent to call and conduct such
election on the date required by this section or on the next date authorized for special
elections provided for in Code Section 21-2-540 of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A bill affecting only the City of Brookhaven would raise the homestead property tax exemption for senior citizens and disabled residents from $160,000 to $200,000, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Shea Roberts, Karen Lupton, Scott Holcomb
- Official page: https://www.legis.ga.gov/legislation/73195

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1307.md?full=1
