HB 1527: Franklin Springs, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill creates a homestead exemption for senior residents of the City of Franklin Springs, Georgia. Homeowners who are 65 or older would be exempt from city ad valorem taxes (property taxes) for municipal purposes on the full assessed value of their homestead, meaning they would owe no city property tax on that home at all. Residents must apply with the city to claim the exemption, but once approved it renews automatically each year as long as they still live there. The exemption does not apply to state, county, or school property taxes, only city taxes. Because it involves a local homestead exemption, the bill requires a two-thirds vote in the General Assembly and must also be approved by Franklin Springs voters in a November 2026 referendum before taking effect on January 1, 2027. If voters reject it, the bill repeals itself automatically about a year after the election.

• Grants residents of the City of Franklin Springs who are 65 or older a full exemption from city property taxes on their homestead's assessed value.
• Requires seniors to file an application with the city to prove eligibility, after which the exemption renews automatically each year.
• Limits the exemption to city taxes only, leaving state, county, and school property taxes unaffected.
• Sends the measure to Franklin Springs voters for approval in a November 2026 referendum before it can take effect.
• Automatically repeals the entire Act if voters reject it or if the election is not properly held.

Homeowners age 65 and older who live in the City of Franklin Springs and claim their home as a homestead. It also affects the city government, which must process applications and run the required voter referendum, and county election officials in Heard County.

If approved by voters, eligible senior homeowners in Franklin Springs would pay no city property tax on their home, reducing city tax revenue but easing costs for older residents on fixed incomes. The change depends entirely on the outcome of a local vote in November 2026.

• Section 1 defines key terms, including 'senior citizen' as someone 65 or older by January 1 of the application year, and grants the full homestead exemption from city taxes for municipal purposes.
• Section 1(c) and (d) require an initial application to the city, with automatic renewal each year unless the person becomes ineligible and fails to report it.
• Section 1(e) limits the exemption to city taxes, excluding state, county, and school district property taxes, and makes it replace rather than stack with other city homestead exemptions.
• Section 1(f) sets the exemption to apply starting with the 2027 tax year.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 3 requires a Franklin Springs referendum on the Tuesday after the first Monday in November 2026, with the Act taking effect January 1, 2027 only if a majority approve it.
• Section 3 also provides that if voters reject the measure or the election isn't held properly, the Act is automatically repealed 365 days after the election date.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 579
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-20Senate Passed/Adopted (Senate)
6. 2026-03-20Senate Committee Favorably Reported (Senate)
7. 2026-03-19Senate Read and Referred (Senate)
8. 2026-03-18House Passed/Adopted (House)

• Alan Powell (R, HD-033)Primary sponsor

1. PassedHouse voteMarch 18, 2026

   161 yea, 2 nay (7 not voting, 6 absent)

   Local Calendar : House Vote #712

2. PassedSenate voteMarch 20, 2026

   44 yea, 0 nay (5 not voting, 5 absent)

   Local Consent Calendar: Senate Vote #761

• property taxes
• homestead exemption
• senior citizens
• Franklin Springs
• local elections