HB 1544: Chattooga County; ad valorem tax; county purposes; provide a homestead exemption

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.

• 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.

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.

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.

• 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.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 586
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)

• Eddie Lumsden (R, HD-012)Primary sponsor
• Clint Dixon (R, SD-045)

1. PassedHouse voteMarch 23, 2026

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

   Local Calendar : House Vote #739

2. PassedSenate voteMarch 31, 2026

   46 yea, 0 nay (1 not voting, 7 absent)

   Passage: Senate Vote #888

• property taxes
• homestead exemption
• Chattooga County
• senior citizens
• local referendum