Georgia CommonsHouse · Passed · 2025-2026 Regular Session
HB 1544: Chattooga County; ad valorem tax; county purposes; provide a homestead exemption
Last action May 11, 2026 · Effective Date
House Bill 1544 would create a new homestead property tax exemption of $70,000 for Chattooga County senior citizens age 70 or older with income under $38,000, pending voter approval in a November 2026 referendum.
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 offers a smaller income-based homestead exemption for seniors under a 2007 law. This bill would replace that with a new, larger exemption: county residents who are 70 or older, and whose household income (including a spouse living at the same home) does not exceed $38,000 a year, could exempt $70,000 of their home's assessed value from Chattooga County's ad valorem (property) taxes for county purposes. The exemption would not apply to state taxes, school taxes, or municipal taxes, only county government taxes. People who currently receive the exemption under the 2007 law would automatically qualify without reapplying; everyone else must apply through the county tax commissioner. Because it changes property tax law, the bill needed a two-thirds vote in the General Assembly, and it still must be approved by Chattooga County voters in a November 2026 referendum before taking effect for tax years starting January 1, 2027. If voters reject it, the law repeals itself a year after the election.
What the bill does
- Creates a $70,000 homestead exemption from Chattooga County's county-purpose property taxes for residents 70 or older with income up to $38,000.
- Limits the exemption strictly to county government taxes, excluding state, school district, and municipal property taxes.
- Automatically carries over eligibility for people already receiving the exemption under a 2007 Chattooga County law, without requiring a new application.
- Requires the county tax commissioner to verify age, income, and eligibility through an application process, with automatic annual renewal.
- Requires Chattooga County to hold a referendum in November 2026 so voters can approve or reject the exemption before it takes effect.
- Sets an automatic repeal of the entire Act if voters reject it or if the election is not properly held.
Who it affects
Chattooga County homeowners age 70 or older with household income at or below $38,000, especially those already receiving the county's existing senior exemption under the 2007 law. It also affects the Chattooga County tax commissioner's office and the county election superintendent, who must administer the exemption and the referendum.
Why it matters
Eligible seniors in Chattooga County would see a larger cut to their county property tax bill starting in 2027, lowering their taxable home value by $70,000 for county purposes only. The change depends entirely on Chattooga County voters approving it at the polls in November 2026.
Key provisions
- Section 1 defines key terms, including 'income' as federal adjusted gross income and 'senior citizen' as someone 70 or older by January 1 of the application year.
- Section 1(b) sets the exemption amount at $70,000 of assessed home value for qualifying seniors with income up to $38,000, including a co-residing spouse's income.
- Section 1(c) requires applications to the Chattooga County tax commissioner but automatically extends the exemption to people already qualified under the 2007 law (Ga. L. 2007, p. 4082).
- Section 1(e) states the exemption applies only to county-purpose taxes, not state, school, or municipal property taxes, and replaces rather than adds to other county homestead exemptions.
- Section 1(f) sets the exemption's start date as tax years beginning on or after January 1, 2027.
- Section 2 requires a two-thirds majority vote in both legislative chambers to satisfy the Georgia Constitution's requirements for local tax exemptions.
- Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with automatic repeal 365 days later if voters reject it or the election fails to occur as required.
From the bill
“Each resident of Chattooga County who is a senior citizen is granted an exemption on such person's homestead from Chattooga County ad valorem taxes for county purposes in the amount of $70,000.00 of the assessed value of that homestead.”
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.
House floor session, March 23, 2026 (legislative day 36, AM)
From 0:39:24 · 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 1544 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.
Senate State and Local Governmental Operations Committee, March 26, 2026
From 0:54:12 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair described HB 1544 as another property-tax measure. Members moved and seconded approval, and ayes were heard on a voice vote. There was no substantive discussion of its provisions, and the chair did not explicitly announce the result.
Senate Rules Committee, March 30, 2026
From 0:29:36 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair designated HB 1544 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.
Senate floor session, March 31, 2026 (legislative day 39, part 1)
From 5:58:31 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Third Read)
Summary by Georgia Commons: The clerk described HB 1544 as providing a $70,000 Chattooga County homestead exemption from county property taxes for residents age 70 or older with income no greater than $38,000, subject to a referendum. The presenter mistakenly discussed Walker County school board districts. The chair clarified that the measure concerned Chattooga County. No substantive debate followed, and the Senate passed the bill 46-0.
- Read aloud: House floor session, March 16, 2026 (legislative day 32), 0:51:03
- Read aloud: House floor session, March 18, 2026 (legislative day 33), 0:45:49
- Read aloud: Senate floor session, March 25, 2026 (legislative day 37), 0:30:48
- Read aloud: Senate floor session, March 27, 2026 (legislative day 38), 0:29:46
Status timeline
- Effective Date
- Act 586
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- Senate Passed/Adopted (Senate)
- Senate Third Read (Senate)
- Senate Read Second Time (Senate)
- Senate Committee Favorably Reported (Senate)
Show full history (15 actions)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Eddie Lumsden (R, HD-12)
- Clint Dixon (R, SD-45)
Votes
- House voteMarch 23, 2026
158 yea, 0 nay (12 not voting, 6 excused)
- Senate voteMarch 31, 2026
46 yea, 0 nay (1 not voting, 7 excused)
Topics
- property taxes
- homestead exemption
- Chattooga County
- senior citizens
- local referendum