---
title: HB 1515. Madison County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb1515
cite_as: HB 1515, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1515
md_url: https://georgiacommons.org/bills/2025-2026/hb1515.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1515/text
source_url: https://www.legis.ga.gov/legislation/73918
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.
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omitted: votes and history
omitted_chars: 886
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1515.md?full=1
bill_number: HB 1515
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:
  - Rob Leverett
  - Alan Powell
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1515/2025
upstream_id: 2129478
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Madison County
  - school funding
  - senior citizens
---

# HB 1515. Madison County; school district ad valorem tax; provide homestead exemption

## Text

House Bill 1515 (AS PASSED HOUSE AND SENATE)
By: Representatives Leverett of the 123rd and Powell of the 33rd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Madison County school district ad valorem taxes
for educational purposes in the amount of $75,000.00 of the assessed value of the homestead
for residents of that school district who are 70 years of age or older; to provide for
definitions; 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, contingent 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.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Madison County school district,
except for any ad valorem taxes to pay interest on and to retire county school district
bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(3) "Senior citizen" means a person who is 70 years of age or older on or before
January 1 of the year in which application for the exemption under subsection (b) of this
section is made.
(b) Each resident of the Madison County school district who is a senior citizen is granted an
exemption on such person's homestead from Madison County school district ad valorem
taxes for educational purposes in the amount of $75,000.00 of the assessed value of such
homestead. The value of that property in excess of such exempted amount shall remain
subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the tax commissioner
of Madison County, giving such person's age and such additional information relative to
receiving such exemption as will enable the tax commissioner of Madison County to make
a determination regarding the initial and continuing eligibility of such person for such
exemption. The tax commissioner of Madison County shall provide application forms for
this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies the residence as a homestead. After such person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any such person granted the homestead exemption under subsection (b)
of this section to notify the tax commissioner of Madison County in the event that such
person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem
taxes for municipal purposes, or independent school district ad valorem taxes for educational
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu
of and not in addition to any other homestead exemption applicable to Madison County
school district ad valorem taxes for educational purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
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 election superintendent of Madison County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors of the Madison
County school district for approval or rejection. The 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 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 Madison County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Madison County school district ad valorem taxes for educational purposes
( ) NO in the amount of $75,000.00 of the assessed value of the homestead for
residents of that school district who are 70 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, provided that an amendment to the Constitution providing for the
immediate or gradual exemption of homesteaded property from all ad valorem taxes for
educational purposes is not approved by the people of Georgia at the November, 2026,
general election. If the Act is not so approved, if the election is not conducted as provided
in this section, or if an amendment to the Constitution providing for the immediate or gradual
exemption of homesteaded property from all ad valorem taxes for educational purposes is
approved by the people of Georgia at the November, 2026, general election, 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 Madison County. It shall be the election superintendent's duty to
certify the result thereof to the Secretary of State. The provisions of this section shall be
mandatory upon the election superintendent and are not intended as directory. If the election
superintendent fails or refuses to comply with this section, any elector of the Madison
County school district may apply for a writ of mandamus to compel the election
superintendent to perform his or her duties under this section. If the court finds that the
election superintendent has not complied with this section, the court shall fashion appropriate
relief requiring the 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.

House Bill 1515 would give Madison County school district residents age 70 or older a $75,000 homestead exemption from local school property taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

This bill creates a new property tax break specifically for older homeowners in the Madison County school district. Residents who are 70 or older and who own and occupy their home as a primary residence (a homestead) would have $75,000 of their home's assessed value exempted from school district property taxes used for education. The rest of the home's value above that amount would still be taxed as usual.
The exemption would not apply to state, county, or municipal property taxes, or to taxes used to pay off school bond debt. Homeowners must apply once with the Madison County tax commissioner, and the exemption renews automatically each year after that. Because this changes local tax law, Georgia's Constitution requires the change to go before Madison County school district voters in a November 2026 referendum. If approved, and if no separate statewide constitutional property tax exemption passes at the same election, the exemption starts January 1, 2027. Otherwise the bill is automatically repealed.

### What it does

- Creates a $75,000 homestead exemption from Madison County school district property taxes (ad valorem taxes for education) for homeowners age 70 or older.
- Requires homeowners to apply once with the Madison County tax commissioner, after which the exemption renews automatically each year without a new application.
- Excludes the exemption from applying to state, county, municipal, or independent school district taxes, and from school bond debt taxes.
- Makes the exemption apply in place of, not in addition to, any other homestead exemption for Madison County school district taxes.
- Requires a countywide referendum in November 2026 before the exemption can take effect, with automatic repeal if voters reject it or if a competing statewide constitutional exemption passes instead.
- Sets the exemption to begin for tax years starting January 1, 2027, if approved by voters.

### Who it affects

Homeowners age 70 or older who live in the Madison County school district, the Madison County tax commissioner's office, which processes applications, and the Madison County election superintendent, who must organize the November 2026 referendum on the exemption.

### Why it matters

For eligible senior homeowners in Madison County, this would lower the portion of their property tax bill that funds local schools, potentially saving them money each year. The change depends entirely on voter approval in a 2026 referendum and would not affect younger homeowners, other counties, or non-school property taxes.

### Key provisions

- Section 1 defines key terms, sets the exemption at $75,000 of assessed home value for residents 70 or older, and describes the application and renewal process through the Madison County tax commissioner.
- Section 1(e) clarifies the exemption applies only to Madison County school district education taxes and replaces rather than stacks with other homestead exemptions.
- Section 1(f) sets the exemption's start date as tax years beginning on or after January 1, 2027.
- Section 2 requires the Act to pass by a two-thirds majority in both the House and Senate under Georgia's constitutional rules for local tax changes.
- Section 3 requires a November 2026 referendum in the Madison County school district, specifies the ballot language, and provides that the Act is automatically repealed 365 days after the election if voters reject it, the election is not held, or a statewide constitutional property tax exemption passes instead.
- Section 4 sets the effective date as approval by the Governor, except for the referendum-related provisions in Section 3.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Rob Leverett, Alan Powell
- Official page: https://www.legis.ga.gov/legislation/73918

> The history, votes, and amendments (886 characters) are at https://georgiacommons.org/bills/2025-2026/hb1515.md?full=1