---
title: HB 1565. Lee County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb1565
cite_as: HB 1565, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1565
md_url: https://georgiacommons.org/bills/2025-2026/hb1565.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1565/text
source_url: https://www.legis.ga.gov/legislation/74125
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: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1565.md?full=1
bill_number: HB 1565
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/HB1565/2025
upstream_id: 2134518
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Lee County
  - senior citizens
  - school funding
---

# HB 1565. Lee County; school district ad valorem tax; provide homestead exemption

## Text

House Bill 1565 (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 80 years of age or older and whose income does not exceed
$40,000.00; 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 educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Lee County school district, except
for any ad valorem taxes to pay interest on and to retire county 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) "Income" means Georgia taxable net income determined pursuant to Chapter 7 of
Title 48 of the O.C.G.A., as amended, for state income tax purposes, with the addition of
income received as retirement, survivor, or disability benefits under the federal Social
Security Act or under any other public or private retirement, disability, or pension system
which is otherwise not included in Georgia taxable net income.
(4) "Senior citizen" means a person who is 80 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
educational purposes in the amount of the full assessed value of such homestead. The
exemption under this subsection shall only be granted if such person's income, together with
the income of the spouse who also occupies and resides at such homestead, does not exceed
$40,000.00 for the immediately preceding year.
(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, income, 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 and annually certifies to the tax commissioner of Lee
County that such person continues to meet the income requirement provided for in
subsection (b) of this section. 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 educational purposes in the
( ) NO amount of the full assessed value of the homestead for residents of that
school district who are 80 years of age or older and whose income,
including certain retirement income, does not exceed $40,000.00?"
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.

House Bill 1565 would create a full-value property tax exemption from Lee County school taxes for residents 80 or older whose income is $40,000 or less, pending voter approval in November 2026.

### Plain-language summary

This bill applies only to the Lee County school district. It creates a new homestead exemption, meaning a break on property taxes for a primary home, that would wipe out the entire assessed value of a qualifying homestead for purposes of Lee County school district property taxes used for education. To qualify, a homeowner must be 80 years of age or older and have income, combined with a spouse who also lives there, of $40,000 or less for the prior year. The exemption does not apply to state, county, municipal, or independent school district property taxes, and it stacks on top of any other homestead exemption the person already receives.
Homeowners must apply through the Lee County tax commissioner and renew each year by certifying their income still qualifies. Because the bill affects a constitutional tax exemption, it needed a two-thirds vote in both the House and Senate, and it still must be approved by Lee County school district voters in a November 2026 referendum. If approved, the exemption starts with the 2027 tax year; if rejected, the whole Act repeals itself about a year later.

### What it does

- Creates a homestead exemption that eliminates the full assessed value of a qualifying home from Lee County school district property taxes for education.
- Limits eligibility to residents 80 years of age or older whose income, combined with a spouse living in the home, does not exceed $40,000 for the prior year.
- Requires homeowners to apply with the Lee County tax commissioner and to annually certify continued eligibility to keep the exemption.
- Excludes the exemption from applying to state, county, municipal, or independent school district taxes, and from taxes used to pay off school bonds.
- Requires a countywide referendum in Lee County school district in November 2026 before the exemption can take effect.
- Sets automatic repeal of the entire Act if voters reject it or if the election is not properly held.

### Who it affects

Homeowners age 80 or older in the Lee County school district with income of $40,000 or less, including retirees receiving Social Security or pension income; the Lee County tax commissioner's office, which processes applications; and the Lee County school district, which bears election costs and would receive less tax revenue from qualifying homeowners.

### Why it matters

Eligible senior homeowners in Lee County would owe no school property tax on their home, potentially saving them a significant annual amount, while the school district would collect less revenue from that group. The change only happens if voters approve it in a November 2026 referendum.

### Key provisions

- Section 1 defines key terms including 'senior citizen' (80 or older), 'income' (Georgia taxable income plus certain retirement and disability benefits), and 'homestead' by reference to existing state law (O.C.G.A. § 48-5-40).
- Section 1(b) sets the core exemption: full assessed value exemption from Lee County school district education taxes for qualifying seniors with income of $40,000 or less.
- Section 1(c) and (d) require an application to the Lee County tax commissioner and annual certification for renewal, with a duty to report if a person becomes ineligible.
- Section 1(e) clarifies the exemption does not apply to state, county, municipal, or independent school district taxes and stacks with other existing exemptions.
- Section 1(f) sets the exemption to apply starting with tax years beginning on or after January 1, 2027.
- Section 2 requires a two-thirds majority vote in both legislative chambers because the bill affects a constitutional tax provision.
- Section 3 requires a Lee County school district referendum on the November 2026 ballot, with automatic repeal of the Act 365 days after the election if voters reject it or if the election is not properly conducted.
- Section 4 sets the Act's effective date as approval by the Governor, except for the referendum timing set in Section 3.

## 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/74125

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1565.md?full=1