---
title: HB 1538. Macon-Bibb County; ad valorem tax for county purposes; provide a homestead exemption
collection: bills
id: 2025-2026/hb1538
cite_as: HB 1538, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1538
md_url: https://georgiacommons.org/bills/2025-2026/hb1538.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1538/text
source_url: https://www.legis.ga.gov/legislation/74016
date: 2026-05-12
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/hb1538.md?full=1
bill_number: HB 1538
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-05-12
sponsors:
  - Tangie Herring
  - Miriam Paris
  - Anissa Jones
  - Floyd Griffin
  - Dale Washburn
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1538/2025
upstream_id: 2132154
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Macon-Bibb County
  - senior citizens
  - local referendum
---

# HB 1538. Macon-Bibb County; ad valorem tax for county purposes; provide a homestead exemption

## Text

House Bill 1538 (AS PASSED HOUSE AND SENATE)
By: Representatives Herring of the 145th, Paris of the 142nd, Jones of the 143rd, Griffin of the
149th, and Washburn of the 144th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Macon-Bibb County ad valorem taxes for county
purposes in the amount of $17,000.00 of the assessed value of the homestead for residents
of that county who are between the ages of 65 and 74; to provide a homestead exemption
from Macon-Bibb County ad valorem taxes for county purposes in the amount of $32,000.00
of the assessed value of the homestead for residents of that county who are between the ages
of 75 and 84; to provide a homestead exemption from Macon-Bibb County ad valorem taxes
for county purposes in the amount of the full assessed value of the homestead for residents
of that county who are 85 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 county purposes" means all ad valorem taxes for county
purposes levied by, for, or on behalf of Macon-Bibb County, including, but not limited
to, any ad valorem taxes to pay interest on and to retire county bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b)(1) Each resident of Macon-Bibb County who is between the ages of 65 and 74 is
granted an exemption on such person's homestead from Macon-Bibb County ad valorem
taxes for county purposes in the amount of $17,000.00 of the assessed value of such
homestead. The value of that property in excess of such exempted amount shall remain
subject to taxation.
(2) Each resident of Macon-Bibb County who is between the ages of 75 and 84 is
granted an exemption on such person's homestead from Macon-Bibb County ad valorem
taxes for county purposes in the amount of $32,000.00 of the assessed value of such
homestead. The value of that property in excess of such exempted amount shall remain
subject to taxation.
(3) 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.
(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 Macon-Bibb County, giving such person's age and such additional information relative to
receiving such exemption as will enable the tax commissioner of Macon-Bibb County to
make a determination regarding the initial and continuing eligibility of such person for such
exemption. The tax commissioner of Macon-Bibb 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 Macon-Bibb 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 or independent school district ad valorem taxes for educational
purposes, or municipal ad valorem taxes for municipal 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 Macon-Bibb County ad valorem taxes for county
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 Macon-Bibb County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors of Macon-Bibb
County for approval or rejection. The election superintendent shall conduct that election on
the Tuesday after 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 Macon-Bibb County. The ballot shall have written
or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Macon-Bibb County ad valorem taxes for county purposes:
( ) NO (1) In the amount of $17,000.00 of the assessed value of the homestead
for residents of that county who are between the ages of 65 and 74;
(2) In the amount of $32,000.00 of the assessed value of the homestead
for residents of that county who are between the ages of 75 and 84; and
(3) In the amount of the full assessed value of the homestead for residents
who are 85 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 Macon-Bibb 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 Macon-Bibb County 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 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.

### Plain-language summary

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 it 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Tangie Herring, Miriam Paris, Anissa Jones, Floyd Griffin, Dale Washburn
- Official page: https://www.legis.ga.gov/legislation/74016

> The history, votes, and amendments (886 characters) are at https://georgiacommons.org/bills/2025-2026/hb1538.md?full=1