HB 1551: Pickens County; school district ad valorem tax; homestead exemption; increase income cap

Since 1997, Pickens County School District has offered a full homestead exemption from school property taxes for senior citizens and disabled residents whose household income falls below a set cap. This bill raises that income cap from $25,000 to $40,000 per year, letting more qualifying homeowners keep the full exemption on their school property taxes. Because the change affects local tax law, the Georgia Constitution requires it to pass both the House and Senate by a two-thirds vote and then go before Pickens County school district voters in a referendum on the November 2026 general election ballot. If voters approve, the higher income cap takes effect January 1, 2027. If voters reject it or the election is not held as required, the whole Act is automatically repealed one year after the election date.

• Raises the income cap for a Pickens County School District senior/disabled homestead property tax exemption from $25,000 to $40,000 per year.
• Requires the change to be approved by two-thirds of both the House and Senate under the Georgia Constitution's local tax law rules.
• Requires a countywide referendum in the Pickens County school district on November 3, 2026 before the change can take effect.
• Sets the new income cap to take effect January 1, 2027 only if voters approve it.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.
• Allows any Pickens County school district voter to seek a court order forcing the election superintendent to hold the vote if they fail to do so.

Senior citizens and disabled homeowners in the Pickens County School District who currently earn between $25,000 and $40,000 a year and were previously excluded from the full exemption, plus Pickens County election officials who must conduct the referendum and the school district that collects the tax.

If voters approve the measure, more senior and disabled homeowners in Pickens County would pay no school property tax on their homes, potentially reducing their tax bills significantly, while the school district would collect less revenue from those exempted homeowners.

• Section 1 amends the 1997 Act to raise the income cap in the homestead exemption from $25,000 to $40,000 for qualifying senior or disabled residents.
• Section 2 requires a two-thirds vote in both chambers because the bill affects local ad valorem tax law under the Georgia Constitution.
• Section 3 mandates a referendum in the Pickens County school district on November 3, 2026, with the exact ballot language specified, and sets January 1, 2027 as the effective date if approved.
• Section 3 also provides that failure to hold the required election results in automatic repeal 365 days after the election date, and allows a court to compel the election if officials do not comply.
• Section 4 sets the Act's general effective date as upon the Governor's approval, except for the referendum timing set in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 590
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-27Senate Passed/Adopted (Senate)
6. 2026-03-27Senate Committee Favorably Reported (Senate)
7. 2026-03-25Senate Read and Referred (Senate)
8. 2026-03-23House Passed/Adopted (House)

• Rick Jasperse (R, HD-011)Primary sponsor

1. PassedHouse voteMarch 23, 2026

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

   Local Calendar : House Vote #739

2. PassedSenate voteMarch 27, 2026

   47 yea, 0 nay (6 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #825

• property taxes
• homestead exemption
• Pickens County
• school funding
• local referendum