---
title: HB 1552. Bremen, City of; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb1552
cite_as: HB 1552, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1552
md_url: https://georgiacommons.org/bills/2025-2026/hb1552.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1552/text
source_url: https://www.legis.ga.gov/legislation/74093
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: 898
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bill_number: HB 1552
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:
  - Tyler Smith
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1552/2025
upstream_id: 2134534
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Bremen school district
  - senior citizens
  - local referendum
---

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

## Text

House Bill 1552 (AS PASSED HOUSE AND SENATE)
By: Representative Smith of the 18th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Bremen independent school district ad
valorem taxes for educational purposes in the amount of $90,000.00 of the assessed value of
the homestead for residents of that school district who are 65 years of age or older and who
have been residents and property taxpayers of the school district for at least five consecutive
years; to provide for definitions; to specify the terms and conditions of the exemption and
the procedures relating thereto; to provide for applicability; to repeal the exemption granted
in an Act approved May 13, 2008 (Ga. L. 2008, p. 4065); 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 educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the City of Bremen independent
school district, including, but not limited to, any ad valorem taxes to pay interest on and
to retire independent school district 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) "Senior citizen" means a person who is 65 years of age or older on or before January
1 of the year in which application for the exemption under subsection (b) of this section
is made and who has been a resident and property taxpayer of the City of Bremen
independent school district for at least five consecutive years immediately prior to
applying for the exemption provided for in this Act.
(b) Each resident of the City of Bremen independent school district who is a senior citizen
is granted an exemption on such person's homestead from City of Bremen independent
school district ad valorem taxes for educational purposes in the amount of $90,000.00 of the
assessed value of such homestead. 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 governing authority
of the City of Bremen, or the designee thereof, giving such person's age and such additional
information relative to receiving such exemption as will enable the governing authority of
the City of Bremen, or the designee thereof, to make a determination regarding the initial and
continuing eligibility of such person for such exemption; provided, however, that any person
claiming the $10,000.00 homestead exemption granted in an Act to provide a homestead
exemption from City of Bremen independent school district ad valorem taxes for educational
purposes for residents of that school district who are 62 years of age or older and whose
income including the income of such person's spouse, excluding certain retirement income,
does not exceed $10,000.00, approved May 13, 2008 (Ga. L. 2008, p. 4065), shall
automatically receive the exemption provided for in this Act without having to apply for such
exemption. The governing authority of the City of Bremen, or the designee thereof, 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 governing authority of the City of Bremen, or the designee
thereof, 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 ad valorem taxes for county purposes, municipal ad valorem
taxes for municipal purposes, or county school district ad valorem taxes for educational
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 City of Bremen
independent school district ad valorem taxes for educational purposes granted by local Act,
but shall be in addition to and not in lieu of any other homestead exemption applicable to
City of Bremen independent school district ad valorem taxes for educational purposes
granted by general state law.
(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.
An Act to provide a homestead exemption from City of Bremen independent school district
ad valorem taxes for educational purposes in the amount of $10,000.00 of the assessed value
of the homestead for residents of that school district who are 62 years of age or older and
whose income including the income of such person's spouse, excluding certain retirement
income, does not exceed $10,000.00, approved May 13, 2008 (Ga. L. 2008, p. 4065), shall
be repealed as of January 1, 2027.
SECTION 3.
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 4.
The municipal election superintendent of the City of Bremen shall call and conduct an
election as provided in this section for the purpose of submitting this Act to the electors of
the City of Bremen independent school district for approval or rejection. The municipal
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 municipal 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 Haralson County. The ballot shall have written or printed thereon the
words:
"( ) YES Shall the Act be approved which replaces the current homestead exemption
from City of Bremen independent school district ad valorem taxes for
( ) NO educational purposes in the amount of $10,000 for certain senior citizens
with a new homestead exemption of $90,000.00 of the assessed value of the
homestead for residents of that school district who are 65 years of age or
older and who have resided in and paid property taxes of the school district
for at least five consecutive years, provided that any person receiving the
current exemption shall automatically receive the new exemption?"
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, Sections 1 and 2 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, Sections 1 and 2 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 the City of
Bremen. It shall be the municipal election superintendent's duty to certify the result thereof
to the Secretary of State. The provisions of this section shall be mandatory upon the
municipal election superintendent and are not intended as directory. If the municipal election
superintendent fails or refuses to comply with this section, any elector of the City of Bremen
independent school district may apply for a writ of mandamus to compel the municipal
election superintendent to perform his or her duties under this section. If the court finds that
the municipal election superintendent has not complied with this section, the court shall
fashion appropriate relief requiring the municipal 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 5.
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 6.
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 1552 would replace Bremen's existing $10,000 school tax exemption for low-income seniors with a new $90,000 homestead exemption for residents 65 and older, pending voter approval in November 2026.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Tyler Smith
- Official page: https://www.legis.ga.gov/legislation/74093

> The history, votes, and amendments (898 characters) are at https://georgiacommons.org/bills/2025-2026/hb1552.md?full=1