---
title: HB 1527. Franklin Springs, City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1527
cite_as: HB 1527, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1527
md_url: https://georgiacommons.org/bills/2025-2026/hb1527.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1527/text
source_url: https://www.legis.ga.gov/legislation/73987
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: 897
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1527.md?full=1
bill_number: HB 1527
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:
  - Alan Powell
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1527/2025
upstream_id: 2131391
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - Franklin Springs
  - local elections
---

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

## Text

House Bill 1527 (AS PASSED HOUSE AND SENATE)
By: Representative Powell of the 33rd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Franklin Springs ad valorem taxes for
municipal purposes for the full assessed value of the homestead for residents of that city who
are 65 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, 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 municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Franklin Springs, including, but not
limited to, any ad valorem taxes to pay interest on and to retire municipal 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 65 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 City of Franklin Springs who is a senior citizen is granted an
exemption on such person's homestead from City of Franklin Springs ad valorem taxes for
municipal purposes for the full 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 governing authority
of the City of Franklin Springs, or the designee thereof, giving such person's age and such
additional information relative to receiving such exemption as will enable the governing
authority of the City of Franklin Springs, or the designee thereof, to make a determination
regarding the initial and continuing eligibility of such person for such exemption. The
governing authority of the City of Franklin Springs, or the designee thereof, 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 governing authority of the City of Franklin Springs, or the
designee thereof, 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, or county 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 City of Franklin Springs ad valorem taxes for
municipal 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 municipal election superintendent of the City of Franklin Springs 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 Franklin Springs 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 Heard County. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Franklin Springs ad valorem taxes for municipal purposes for the full
( ) NO amount of the assessed value of the homestead for residents of that city who
are 65 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 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by the City of Franklin Springs.
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 Franklin
Springs 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.

House Bill 1527 would let City of Franklin Springs residents age 65 and older skip city property taxes entirely on their homes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Alan Powell
- Official page: https://www.legis.ga.gov/legislation/73987

> The history, votes, and amendments (897 characters) are at https://georgiacommons.org/bills/2025-2026/hb1527.md?full=1