Georgia CommonsHB 1538: Macon-Bibb County; ad valorem tax for county purposes; provide a homestead exemption
Last action May 12, 2026 · Effective Date 2026-05-12
House Bill 1538 would create new age-based property tax breaks for Macon-Bibb County homeowners, with Macon-Bibb County voters deciding in a November 2026 referendum whether to approve them.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest LegiScan holds.
In plain language
This bill sets up a tiered homestead exemption (a break on property taxes for a primary home) from Macon-Bibb County's county-purpose property taxes, based on the homeowner's age. Residents aged 65 to 74 would get $17,000 exempted from their home's assessed value, those 75 to 84 would get $32,000 exempted, and those 85 or older would have their entire home value exempted from county taxes. The exemption would not apply to state taxes, school taxes, or city taxes, only Macon-Bibb County's own tax levy. Homeowners would have to apply once through the county tax commissioner and the exemption would then renew automatically each year as long as they still live there. Because it changes local tax law, the bill needs a two-thirds vote in the General Assembly and then approval by Macon-Bibb County voters in a referendum on November 3, 2026. If approved, the tax break starts in the 2027 tax year; if rejected or the election is not held, the whole law is automatically repealed a year after the election.
What the bill does
- Creates a $17,000 homestead tax exemption from Macon-Bibb County's county property taxes for homeowners aged 65 to 74.
- Creates a $32,000 exemption for homeowners aged 75 to 84 and a full-value exemption for homeowners 85 or older.
- Requires homeowners to apply once with the Macon-Bibb County tax commissioner, after which the exemption renews automatically each year.
- Excludes the exemption from applying to state taxes, school taxes, or city taxes, limiting it strictly to county-purpose taxes.
- Requires a countywide referendum in November 2026 before the exemption can take effect, with automatic repeal if voters reject it or no election occurs.
Who it affects
Homeowners age 65 and older in Macon-Bibb County who qualify for a homestead exemption, the Macon-Bibb County tax commissioner's office, which processes applications, and the county election superintendent, who must run the referendum required to approve the change.
Why it matters
Older homeowners in Macon-Bibb County could see a real reduction in their county property tax bill, with the reduction growing with age until it eliminates county taxes entirely at 85. The change only happens if voters approve it at the ballot box in November 2026.
Key provisions
- Section 1 defines the exemption tiers: $17,000 off assessed value for ages 65-74, $32,000 off for ages 75-84, and full exemption for age 85 and up, effective for tax years starting January 1, 2027.
- Section 1 requires a one-time application with the tax commissioner and automatic annual renewal, and requires owners to report if they become ineligible.
- Section 1 states the exemption applies only to county-purpose taxes, not state, school, or municipal taxes, and replaces rather than adds to existing county homestead exemptions.
- Section 2 requires the bill to pass by a two-thirds majority in both the House and Senate under the Georgia Constitution.
- Section 3 requires a Macon-Bibb County referendum on November 3, 2026, specifies the exact ballot language, and sets automatic repeal 365 days after the election if voters reject it or no election occurs.
- Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-related provisions in Section 3.
From the bill
“Each resident of Macon-Bibb County who is 85 years of age or older is granted an exemption on such person's homestead from Macon-Bibb County ad valorem taxes for county purposes in the amount of the full assessed value of such homestead.”
“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.”
Status timeline
- Effective Date 2026-05-12
- Act 674
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- Senate Passed/Adopted (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
Show full history (13 actions)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Tangie Herring (D, HD-145)
- Miriam Paris (D, HD-142)
- Anissa Jones (D, HD-143)
- Floyd Griffin (D, HD-149)
- Dale Washburn (R, HD-144)
Votes
- House voteMarch 18, 2026
161 yea, 2 nay (7 not voting, 6 absent)
- Senate voteMarch 25, 2026
50 yea, 0 nay (2 not voting, 2 absent)
Topics
- property taxes
- homestead exemption
- Macon-Bibb County
- senior citizens
- local referendum