---
title: HB 1544. Chattooga County; ad valorem tax; county purposes; provide a homestead exemption
collection: bills
id: 2025-2026/hb1544
cite_as: HB 1544, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1544
md_url: https://georgiacommons.org/bills/2025-2026/hb1544.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1544/text
source_url: https://www.legis.ga.gov/legislation/74037
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/hb1544.md?full=1
bill_number: HB 1544
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/HB1544/2025
upstream_id: 2133400
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Chattooga County
  - senior citizens
  - local referendum
---

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

## Text

House Bill 1544 (AS PASSED HOUSE AND SENATE)
By: Representative Lumsden of the 12th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Chattooga County ad valorem taxes for county
purposes in the amount of $70,000.00 of the assessed value of the homestead for residents
of that county who are 70 years of age or older and whose income does not exceed
$38,000.00; 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 Chattooga 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.
(3) "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.
(4) "Senior citizen" means a person who is 70 years of age or older on or before
January 1 of the year in which application for the exemption under this Act is made.
(b) 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. The exemption under this
subsection shall only be granted if such person's income, together with the income of the
spouse who also occupies and resides at such homestead, does not exceed $38,000.00 for the
immediately preceding year. The value of that property in excess of such exempted amount
shall remain subject to taxation.
(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 Chattooga County giving such person's age, income, and such additional information
relative to receiving such exemption as will enable the tax commissioner of Chattooga
County to make a determination regarding the initial and continuing eligibility of such person
for such exemption; provided, however, that any person receiving the homestead exemption
granted by an Act to provide a homestead exemption from Chattooga County ad valorem
taxes for county purposes in percentages of the assessed value of the homestead based upon
income for certain residents of that county who have annual incomes not exceeding
$20,000.00 and who are 70 years of age or over, approved May 29, 2007, (Ga. L. 2007, p.
4082), also known as SB 242, shall automatically receive the exemption provided for in this
Act without the need to file a new application. The tax commissioner of Chattooga 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 Chattooga 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 Chattooga 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 Chattooga County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors of Chattooga
County for approval or rejection. The election superintendent shall conduct that election on
the Tuesday following 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 Chattooga County. The ballot shall have
written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Chattooga County ad valorem taxes for county purposes in the amount of
( ) NO $70,000.00 of the assessed value of the homestead for residents of that
county who are 70 years of age or older and whose income does not exceed
$38,000.00?"
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 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 Chattooga 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 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.

### Plain-language summary

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 it 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.

## 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/74037

> The history, votes, and amendments (971 characters) are at https://georgiacommons.org/bills/2025-2026/hb1544.md?full=1