HB 1552: Bremen, City of; school district ad valorem tax; provide homestead exemption

Currently, the City of Bremen independent school district offers a $10,000 homestead exemption from school property taxes to residents 62 or older whose household income (excluding certain retirement income) does not exceed $10,000. This bill would repeal that exemption and replace it with a new one worth $90,000 of a home's assessed value for residents who are 65 or older and who have lived in and paid property taxes to the school district for at least five consecutive years, with no income limit. Anyone already receiving the old exemption would automatically get the new one without reapplying. The change only affects school district property taxes, not state, county, or municipal taxes. Because it changes a tax exemption, Georgia's constitution requires a two-thirds vote in both chambers and a local referendum. Voters in the district would decide the question in the November 2026 election, and if approved, the new exemption would take effect January 1, 2027; if rejected, the whole Act would automatically repeal about a year after the election.

• Creates a new $90,000 homestead exemption from City of Bremen independent school district property taxes for residents 65 or older who have lived in and paid property taxes to the district for at least five consecutive years.
• Repeals the district's existing $10,000 exemption for seniors 62 or older with household income of $10,000 or less, effective January 1, 2027.
• Automatically enrolls current recipients of the old exemption into the new one without requiring a new application.
• Requires a special election on the Tuesday after the first Monday in November 2026 for district voters to approve or reject the change.
• Sets the new exemption to apply to taxable years starting January 1, 2027, only if voters approve it in the referendum.
• Provides that if the referendum fails or is not held, the entire Act is automatically repealed 365 days after the election date.

Senior homeowners in the City of Bremen independent school district, especially those 65 and older who have lived there at least five years, and current recipients of the district's existing low-income senior exemption. The Bremen municipal election superintendent and district voters are also directly involved through the required referendum.

Seniors in the Bremen school district could see a much larger break on their school property tax bill, rising from $10,000 to $90,000 of assessed value, and without the current income limit. The change depends entirely on voters approving it in the November 2026 referendum.

• Section 1 defines the new $90,000 homestead exemption from City of Bremen independent school district ad valorem taxes for residents 65 or older with five years of residency and tax payment.
• Section 1(c) automatically transfers people currently receiving the old $10,000 exemption into the new exemption without a new application.
• Section 1(e) clarifies the exemption applies only to school district taxes, not state, county, or municipal taxes, and replaces rather than stacks with other local school exemptions.
• Section 2 repeals the prior 2008 exemption (Ga. L. 2008, p. 4065) effective January 1, 2027.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 4 requires a November 2026 referendum in the Bremen school district, with the new exemption taking effect only if a majority approve it, and automatic repeal of the Act if the referendum fails or is not held.
• Section 5 sets the general effective date as upon the Governor's approval, except for the referendum provisions in Section 4.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 591
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)

• Tyler Smith (R, HD-018)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
• Bremen school district
• senior citizens
• local referendum