--- title: HB 1564. Lee County; school district ad valorem tax; provide homestead exemption collection: bills id: 2025-2026/hb1564 cite_as: HB 1564, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb1564 md_url: https://georgiacommons.org/bills/2025-2026/hb1564.md text_url: https://georgiacommons.org/bills/2025-2026/hb1564/text source_url: https://www.legis.ga.gov/legislation/74124 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb1563.md next: https://georgiacommons.org/bills/2025-2026/hb1565.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 887 omitted_url: https://georgiacommons.org/bills/2025-2026/hb1564.md?full=1 bill_number: HB 1564 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: - Bill Yearta text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB1564/2025 upstream_id: 2134580 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - senior citizens - Lee County schools - local referendum --- # HB 1564. Lee County; school district ad valorem tax; provide homestead exemption ## Text House Bill 1564 (AS PASSED HOUSE AND SENATE) By: Representative Yearta of the 152nd A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Lee County school district ad valorem taxes for educational purposes in the amount of the full assessed value of the homestead for residents of that school district who are 67 years of age or older, and only for such ad valorem taxes to pay interest on and to retire county school district bonded indebtedness; 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 school bond purposes" means ad valorem taxes for educational purposes to pay interest on and to retire county school district bonded indebtedness levied by, for, or on behalf of the Lee County school district. (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 67 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 Lee County school district who is a senior citizen is granted an exemption on such person's homestead from Lee County school district ad valorem taxes for school bond purposes in the amount of the full assessed value of such homestead. (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 tax commissioner of Lee County, giving such person's age and such additional information relative to receiving such exemption as will enable the tax commissioner of Lee County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Lee County 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 tax commissioner of Lee County 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 independent school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in addition to and not in lieu of any other homestead exemption applicable to Lee County school district ad valorem taxes for educational 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 election superintendent of Lee County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of the Lee County school district for approval or rejection. The election superintendent shall conduct that election on the Tuesday after the first Monday in November, 2026, and shall issue the call and conduct that election as provided by general law. The 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 Lee County. The ballot shall have written or printed thereon the words: "( ) YES Shall the Act be approved which provides a homestead exemption from Lee County school district ad valorem taxes for school bond purposes in the ( ) NO amount of the full assessed value of the homestead for residents of that school district who are 67 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 Lee County school district. It shall be the election superintendent's duty to certify the result thereof to the Secretary of State. The provisions of this section shall be mandatory upon the election superintendent and are not intended as directory. If the election superintendent fails or refuses to comply with this section, any elector of the Lee County school district may apply for a writ of mandamus to compel the election superintendent to perform his or her duties under this section. If the court finds that the election superintendent has not complied with this section, the court shall fashion appropriate relief requiring the 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 local bill would give Lee County school district residents age 67 or older a full exemption from the school district's bond related property taxes, pending voter approval in a November 2026 referendum. ### Plain-language summary This bill applies only to the Lee County school district. It would let homeowners who are 67 or older claim an exemption covering the entire assessed value of their home when it comes to the portion of school property taxes used to pay off school district bonds (borrowed money used for construction and other projects). It would not affect state, county, municipal, or independent school district taxes, and it stacks on top of any other homestead exemption the person already has. To qualify, a homeowner must apply with the Lee County tax commissioner and prove their age; once approved, the exemption renews automatically each year unless the person becomes ineligible. Because this changes property tax law, Georgia's constitution requires the bill pass by a two-thirds vote in both chambers, which it did, and then go to Lee County voters in a November 2026 referendum. If approved, it starts January 1, 2027; if rejected or the election isn't held, the whole Act repeals itself a year after the election. ### What it does - Creates a new homestead exemption for Lee County school district residents age 67 or older, covering the full assessed value of their home for school bond related property taxes only. - Requires homeowners to apply with the Lee County tax commissioner and provide proof of age to receive the exemption. - Makes the exemption automatically renew each year as long as the person still lives in the home, without needing to reapply. - Limits the exemption so it does not reduce state, county, municipal, or independent school district taxes, and stacks it with existing exemptions. - Requires Lee County voters to approve the measure in a November 2026 referendum before it can take effect on January 1, 2027. - Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly held. ### Who it affects Lee County school district residents aged 67 and older who own homes, the Lee County tax commissioner's office that processes applications, the Lee County election superintendent who must run the referendum, and the Lee County school district, which bears the election costs. ### Why it matters Eligible senior homeowners in the Lee County school district could see the bond related portion of their school property tax bill eliminated entirely, easing costs for older residents on fixed incomes, while the school district's bond debt repayment funding would rely on a narrower base of remaining taxpayers. ### Key provisions - Section 1 defines a senior citizen as someone 67 or older by January 1 of the application year and grants a full-value exemption on school bond related property taxes only. - Section 1(c) and (d) require an application to the Lee County tax commissioner, with automatic annual renewal once granted. - Section 1(e) clarifies the exemption does not touch state, county, municipal, or independent school district taxes and adds to any other existing exemption. - Section 1(f) sets the exemption to apply starting with tax years on or after January 1, 2027. - Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, consistent with the Georgia Constitution. - Section 3 requires a November 2026 referendum in the Lee County school district, with the Act taking effect January 1, 2027 if approved, and automatic repeal 365 days after the election if rejected or not held. - Section 4 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except where Section 3 controls. ## Status - Status: Passed (2026-05-11) - Last action: Effective Date 2026-05-11 (2026-05-11) - Sponsors: Bill Yearta - Official page: https://www.legis.ga.gov/legislation/74124 > The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1564.md?full=1