HB 1563: Pike County; ad valorem tax; increase amount of homestead exemption for residents who are senior citizens

Pike County currently gives senior citizens a homestead exemption (a break on property taxes for a primary home) from county property taxes. This bill increases that exemption in stages. Starting immediately, all senior citizens get a $15,000 exemption. Beginning in the 2028 tax year, residents 70 or older who have lived in the county five to nine years get $20,000. Beginning in 2031, residents 75 or older who have lived there ten to 19 years get $30,000. Beginning in 2035, residents 80 or older with 20 or more years of residency get $50,000. Because this changes local tax law, the bill requires a two-thirds vote in the General Assembly and must be approved by Pike County voters in a November 2026 referendum. If voters approve, the changes take effect January 1, 2027. If they reject it or no election is held, the bill is automatically repealed a year after the election date.

• Raises the Pike County senior citizen homestead exemption to $15,000 for all qualifying seniors, replacing the prior amount.
• Adds a $20,000 exemption starting in 2028 for seniors 70 or older who have lived in the county five to nine years.
• Adds a $30,000 exemption starting in 2031 for seniors 75 or older who have lived in the county ten to 19 years.
• Adds a $50,000 exemption starting in 2035 for seniors 80 or older who have lived in the county 20 or more years.
• Requires a countywide referendum in November 2026 before the changes can take effect, with automatic repeal if voters reject it or no election occurs.
• Clarifies that years of residency in the county do not need to be consecutive to count toward the exemption thresholds.

Senior citizen homeowners in Pike County, especially long-term residents, whose property tax bills would be reduced by larger exemptions. Pike County government and the county election superintendent are also affected, since the county funds and administers the required referendum.

Eligible senior homeowners in Pike County would owe less in county property taxes, with the biggest breaks going to older residents who have lived in the county the longest. The change depends entirely on voters approving it in a November 2026 referendum.

• Section 1 rewrites subsection (a) of Section 2 of the 2002 Pike County homestead exemption law to set the new tiered exemption amounts and age/residency requirements.
• Section 2 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law, per the state constitution.
• Section 3 mandates a Pike County referendum on the Tuesday after the first Monday in November 2026, sets the ballot language, and makes Section 1 effective January 1, 2027 if approved.
• Section 3 also provides that if voters reject the measure or the election is not held, the Act is automatically repealed 365 days after the election date.
• Section 3 allows any Pike County elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so.
• Section 4 sets the general effective date as upon the Governor's approval, except where Section 3 controls the referendum timing.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 597
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted By Substitute (House)

• Beth Camp (R, HD-135)Primary sponsor

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• property taxes
• homestead exemption
• Pike County
• senior citizens
• local referendum