---
title: HB 1558. Palmetto, City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1558
cite_as: HB 1558, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1558
md_url: https://georgiacommons.org/bills/2025-2026/hb1558.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1558/text
source_url: https://www.legis.ga.gov/legislation/74113
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
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1558.md?full=1
bill_number: HB 1558
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:
  - Lydia Glaize
  - Robert Dawson
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1558/2025
upstream_id: 2134492
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - City of Palmetto
  - local referendum
---

# HB 1558. Palmetto, City of; ad valorem tax for municipal purposes; provide homestead exemption

## Text

House Bill 1558 (AS PASSED HOUSE AND SENATE)
By: Representatives Glaize of the 67th and Dawson of the 65th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Palmetto ad valorem taxes for municipal
purposes in the amount of the full assessed value of the homestead for residents of that city
who are 65 years of age or older; 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 municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Palmetto, including, but not limited
to, any ad valorem taxes to pay interest on and to retire municipal 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.
(b) Each resident of the City of Palmetto who is a senior citizen is granted an exemption on
such person's homestead from City of Palmetto ad valorem taxes for municipal purposes in
the amount of the full 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 Palmetto, 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 Palmetto, or the designee thereof, to make a determination regarding the initial
and continuing eligibility of such person for such exemption. The governing authority of the
City of Palmetto, 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 Palmetto, 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, or county or
independent 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 Palmetto ad valorem taxes for
municipal 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 municipal election superintendent of the City of Palmetto 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 Palmetto 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 organs of
Coweta and Fulton counties. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Palmetto ad valorem taxes for municipal purposes in the amount of the
( ) NO full assessed value of the homestead for residents of that city who are 65
years of age or older?"
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 the City of Palmetto. 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 Palmetto 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 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.

A bill for the City of Palmetto would give residents 65 and older a full exemption from the city's property taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

This bill creates a new homestead exemption for older homeowners in the City of Palmetto, located in Coweta and Fulton counties. Residents who are 65 or older would have their homestead's full assessed value exempted from City of Palmetto property taxes used for municipal purposes, meaning they would owe no city property tax on their primary home. The exemption would not apply to state, county, or school district property taxes.
To qualify, a person must apply with the city and show they meet the age requirement as of January 1 of the application year. Once granted, the exemption renews automatically each year without needing reapplication, though the homeowner must notify the city if they become ineligible. Because this changes local tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both chambers, and it also requires approval by Palmetto voters in a November 2026 referendum. If approved, the exemption starts for tax years beginning January 1, 2027; if rejected or the election isn't held, the bill repeals itself automatically.

### What it does

- Creates a new property tax exemption for City of Palmetto residents age 65 or older, covering the full assessed value of their homestead for city taxes.
- Requires homeowners to apply once with the city to prove age and eligibility, after which the exemption renews automatically each year.
- Limits the exemption to city property taxes only, leaving state, county, and school district property taxes unaffected.
- Requires a November 2026 referendum where Palmetto voters must approve the exemption before it can take effect.
- Sets an automatic repeal of the entire Act if voters reject it or if the election is not properly held.
- Sets the exemption to begin applying to tax years starting January 1, 2027, if approved.

### Who it affects

Homeowners age 65 and older living in the City of Palmetto, the city's governing authority and election superintendent who must administer the exemption and referendum, and indirectly the city's tax base since exempted senior homes would no longer contribute city property tax revenue.

### Why it matters

If voters approve it, eligible senior homeowners in Palmetto would no longer pay any city property tax on their primary residence, potentially saving them money each year, while the city would need to make up that lost revenue from other sources or the remaining tax base.

### Key provisions

- Section 1 defines key terms and grants a homestead exemption equal to the full assessed value of the home for city ad valorem taxes for residents 65 or older.
- Section 1(c) and (d) require an initial application with automatic annual renewal, following procedures in O.C.G.A. § 48-5-50.1.
- Section 1(e) clarifies the exemption applies only to city taxes, not state, county, or school district taxes, and replaces rather than adds to other city homestead exemptions.
- Section 1(f) sets the exemption to apply to 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 mandates a November 2026 referendum in Palmetto, specifies the ballot language, and provides for automatic repeal of the Act if voters reject it or the election isn't held.
- Section 4 sets the general effective date as approval by the Governor, except for the referendum provisions in Section 3.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Lydia Glaize, Robert Dawson
- Official page: https://www.legis.ga.gov/legislation/74113

> The history, votes, and amendments (898 characters) are at https://georgiacommons.org/bills/2025-2026/hb1558.md?full=1