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House · Passed · 2025-2026 Regular Session

HB 1543: Chattooga County; school district ad valorem tax; homestead exemption; increase income cap

Last action May 11, 2026 · Effective Date

House Bill 1543 would raise the income limit for Chattooga County senior citizens' school tax homestead exemption from $20,000 to $38,000 and increase the exemption's value over two years, pending voter approval.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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 the General Assembly's website lists.

In plain language

Chattooga County currently gives homeowners age 70 and older a $40,000 homestead exemption from school district property taxes, but only if their income does not exceed $20,000 a year. This bill would raise that income cap to $38,000 and phase in a larger exemption: $41,150 of assessed home value would be exempt for tax year 2027, rising to $55,000 for tax year 2028 and afterward. It also updates the definition of income to match federal adjusted gross income. Because the bill changes a local tax exemption, Georgia's constitution requires it to pass by a two-thirds vote in both the House and Senate and then go to Chattooga County voters. An election is set for November 2026. If voters approve, the changes take effect January 1, 2027. If they reject it or no election is held, the bill is automatically repealed a year after the election date.

What the bill does

  • Raises the income cap for the Chattooga County School District senior homestead tax exemption from $20,000 to $38,000 per year.
  • Increases the exemption amount from $40,000 to $41,150 of assessed home value starting tax year 2027.
  • Raises the exemption further to $55,000 of assessed home value for tax year 2028 and all later years.
  • Updates the definition of income to mean federal adjusted gross income under the Internal Revenue Code.
  • Requires a countywide referendum in November 2026 before the changes can take effect, with automatic repeal if voters reject it or no election occurs.

Who it affects

Senior homeowners age 70 or older in the Chattooga County School District who qualify for the existing property tax exemption, especially those whose income falls between $20,000 and $38,000 who would newly qualify. Chattooga County election officials and the school district's tax base are also affected.

Why it matters

More senior homeowners in Chattooga County would become eligible for a break on their school property taxes, and those who already qualify would see a larger exemption starting in 2027 and growing further in 2028. The change depends entirely on voters approving it in a November 2026 referendum.

Key provisions

  • Section 1 revises the definition of 'income' to mean federal adjusted gross income under the Internal Revenue Code of 1986, as amended.
  • Section 2 raises the income cap to $38,000 and sets the exemption at $41,150 for tax year 2027 and $55,000 for tax year 2028 and later.
  • Section 3 requires a two-thirds majority vote in both legislative chambers because the bill affects local ad valorem taxation.
  • Section 4 schedules a Chattooga County School District referendum for November 2026, specifies the ballot language, and makes the election superintendent's duties mandatory and enforceable by court order.
  • Section 4 also provides that the Act becomes effective January 1, 2027 if approved, or is automatically repealed 365 days after the election if rejected or not held.
  • Section 5 sets the general effective date as upon the Governor's approval, except as otherwise provided for the referendum timeline.

From the bill

“Each resident of the Chattooga County School District who is a senior citizen and whose income for the immediately preceding taxable year does not exceed $38,000.00 is granted an exemption”

This sets the new income cap for the senior homestead tax exemption.

“YES Shall the Act be approved which increases the income cap on the current homestead exemption for senior citizens 70 years of age or older”

This is the ballot question voters will see in the November 2026 referendum.

Discussed in meetings (8)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

  1. House floor session, March 23, 2026 (legislative day 36, AM)

    From 0:39:22 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 2959

    Summary by Georgia Commons: The clerk reported a committee recommendation to pass HB 1543 and later listed it on the uncontested local calendar for Chattooga County. The chair said four measures on the calendar concerned homestead exemptions and required a recorded two-thirds vote. Without individual debate, the House passed the calendar, 158 to 0.

  2. Senate State and Local Governmental Operations Committee, March 26, 2026

    From 0:53:50 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: Members moved and seconded approval of HB 1543 without a presentation explaining its provisions or substantive debate. After a voice vote, the chair announced that the bill passed unanimously.

  3. Senate Rules Committee, March 30, 2026

    From 0:29:34 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The chair designated HB 1543 for the floor calendar as part of a group of local measures that, according to the chair, had gone through the general-bill process because a Senate seat was vacant. No substantive presentation followed. The committee unanimously approved the final calendar containing it.

  4. Senate floor session, March 31, 2026 (legislative day 39, part 1)

    From 5:55:39 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Third Read)

    Summary by Georgia Commons: The presenter said HB 1543 would increase a Chattooga County homestead exemption for seniors and raise its income limit. The clerk described a school tax exemption for residents age 70 or older, an increase in the exemption over two years and a referendum. No substantive questions or opposing speeches followed. The Senate passed the bill 44-0.

Status timeline

  1. 2026-05-11Effective Date
  2. 2026-05-11Act 585
  3. 2026-05-11House Date Signed by Governor (House)
  4. 2026-04-10House Sent to Governor (House)
  5. 2026-03-31Senate Passed/Adopted (Senate)
  6. 2026-03-31Senate Third Read (Senate)
  7. 2026-03-27Senate Read Second Time (Senate)
  8. 2026-03-27Senate Committee Favorably Reported (Senate)
Show full history (15 actions)
  1. 2026-03-25Senate Read and Referred (Senate)
  2. 2026-03-23House Passed/Adopted (House)
  3. 2026-03-23House Third Readers (House)
  4. 2026-03-23House Committee Favorably Reported (House)
  5. 2026-03-18House Second Readers (House)
  6. 2026-03-16House First Readers (House)
  7. 2026-03-12House Hopper (House)

Sponsors

  • Eddie Lumsden (R, HD-12)Primary sponsor
  • Clint Dixon (R, SD-45)

Votes

  1. PassedHouse voteMarch 23, 2026

    158 yea, 0 nay (12 not voting, 6 excused)

    Local Calendar: House Vote #739

  2. PassedSenate voteMarch 31, 2026

    44 yea, 0 nay (2 not voting, 8 excused)

    PASSAGE: Senate Vote #887

Topics

  • property taxes
  • homestead exemption
  • senior citizens
  • Chattooga County
  • school district taxes

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Machine-readable https://georgiacommons.org/bills/2025-2026/hb1543.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp