---
title: HB 1543. Chattooga County; school district ad valorem tax; homestead exemption; increase income cap
collection: bills
id: 2025-2026/hb1543
cite_as: HB 1543, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1543
md_url: https://georgiacommons.org/bills/2025-2026/hb1543.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1543/text
source_url: https://www.legis.ga.gov/legislation/74036
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: 971
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1543.md?full=1
bill_number: HB 1543
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:
  - Eddie Lumsden
  - Clint Dixon
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1543/2025
upstream_id: 2133387
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - Chattooga County
  - school district taxes
---

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

## Text

House Bill 1543 (AS PASSED HOUSE AND SENATE)
By: Representative Lumsden of the 12th
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a $40,000.00 homestead exemption from certain ad valorem
taxes levied by, for, or on behalf of the Chattooga County School District for residents of that
district who are 70 years of age or older and whose gross income does not exceed
$20,000.00, approved April 23, 1998 (Ga. L. 1998, p. 4660), so as to increase the income cap
on such exemption; to increase the value of the exemption in steps over a two-year period;
to revise a definition; 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.
An Act providing a $40,000.00 homestead exemption from certain ad valorem taxes levied
by, for, or on behalf of the Chattooga County School District for residents of that district who
are 70 years of age or older and whose gross income does not exceed $20,000.00, approved
April 23, 1998 (Ga. L. 1998, p. 4660), is amended in Section 1 by revising paragraph (1) as
follows:
"(1) 'Income' means federal adjusted gross income determined pursuant to the Internal
Revenue Code of 1986, as amended, for federal income tax purposes of the resident of
the homestead and his or her spouse."
SECTION 2.
Said Act is further amended by revising Section 2 as follows:
"SECTION 2.
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 on that person's homestead from Chattooga County School District ad
valorem taxes for educational purposes in the amount of:
(1) $41,150.00 of the assessed value of that homestead for tax year 2027;
(2) $55,000.00 of the assessed value of that homestead for tax year 2028 and subsequent
tax years.
The value of a homestead in excess of the amount exempted by this section shall remain
subject to taxation."
SECTION 3.
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 4.
The election superintendent of Chattooga County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors of the Chattooga
County School District for approval or rejection. The election superintendent shall conduct
that election on the Tuesday following the first Monday in November of 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 Chattooga County. The ballot
shall have written or printed thereon the words:
"( ) 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 from
( ) NO Chattooga County School District ad valorem taxes for educational
purposes from $20,000.00 to $38,000.00, and for the exemption to increase
to $41,150.00 for tax year 2027 and to $55,000.00 for tax year 2028 and all
subsequent tax years?"
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, Sections 1 and 2 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, Sections 1 and 2 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 Chattooga
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 the Chattooga County School District 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 5.
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 6.
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 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.

### Plain-language summary

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 it 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Eddie Lumsden, Clint Dixon
- Official page: https://www.legis.ga.gov/legislation/74036

> The history, votes, and amendments (971 characters) are at https://georgiacommons.org/bills/2025-2026/hb1543.md?full=1