HB 1537: Bibb County; ad valorem tax for educational purposes; provide a homestead exemption

This bill creates a tiered homestead exemption from Bibb County school district property taxes for educational purposes, based on the homeowner's age. Residents aged 65 to 74 would get a $17,000 exemption on their home's assessed value, those 75 to 84 would get $32,000, and those 85 and older would have their homestead's full assessed value exempted from school taxes. The exemption applies only to school district taxes, not state, county, or municipal taxes, and replaces rather than adds to any other school tax homestead exemption a person already has. Homeowners must apply through the Bibb County tax commissioner and, once approved, do not need to reapply each year unless they become ineligible. Because the bill affects a special constitutional tax exemption, it needs a two-thirds vote in both legislative chambers and must also be approved by Bibb County school district voters in a November 2026 referendum. If approved, it takes effect January 1, 2027; if rejected or the election isn't held, the bill repeals itself automatically.

• Creates a $17,000 school tax exemption on the assessed value of a home for Bibb County school district residents aged 65 to 74.
• Creates a $32,000 school tax exemption for residents aged 75 to 84.
• Fully exempts the homestead's assessed value from Bibb County school district taxes for residents 85 and older.
• Requires homeowners to apply once with the Bibb County tax commissioner, after which the exemption renews automatically each year.
• Makes the exemption apply only to school district educational taxes, not state, county, municipal, or independent school district taxes.
• Requires voter approval in a November 2026 referendum before the exemption can take effect, with automatic repeal if voters reject it.

Homeowners age 65 and older who live in the Bibb County school district and claim a homestead exemption, the Bibb County tax commissioner's office, which processes applications, and the Bibb County election superintendent, who must run the required referendum.

Older homeowners in the Bibb County school district could see a meaningful reduction, or in some cases elimination, of their school property tax bill starting in 2027, but only if voters approve the measure in a November 2026 referendum; if rejected, nothing changes and the law disappears.

• Section 1 sets the three age-based exemption tiers ($17,000, $32,000, full value) and defines 'homestead' by reference to existing state law (O.C.G.A. § 48-5-40).
• Section 1(c) and (d) require an initial application to the Bibb County tax commissioner, with automatic renewal unless the homeowner becomes ineligible.
• Section 1(e) limits the exemption to school district educational taxes only and makes it replace, not stack with, other school tax homestead exemptions.
• Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the exemption to become law, as required by the Georgia Constitution.
• Section 3 requires a Bibb County school district referendum on the Tuesday after the first Monday in November 2026, with automatic repeal 365 days after the election if voters reject it or no election is held.
• Section 4 sets the general effective date as approval by the Governor, except for the referendum-dependent provisions in Section 3.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 673
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-25Senate Passed/Adopted (Senate)
6. 2026-03-25Senate Committee Favorably Reported (Senate)
7. 2026-03-19Senate Read and Referred (Senate)
8. 2026-03-18House Passed/Adopted (House)

• Tangie Herring (D, HD-145)Primary sponsor
• Miriam Paris (D, HD-142)
• Anissa Jones (D, HD-143)
• Floyd Griffin (D, HD-149)
• Dale Washburn (R, HD-144)

1. PassedHouse voteMarch 18, 2026

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

   Local Calendar : House Vote #712

2. PassedSenate voteMarch 25, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #799

• property taxes
• homestead exemption
• Bibb County schools
• senior citizens
• local referendum