HB 1566: Ware County; school district ad valorem tax; provide homestead exemption

This bill creates a new property tax break for older homeowners in the Ware County school district. Residents who are 75 or older and who own and occupy their home (up to five acres) would pay no school district property taxes at all on that homestead, since the exemption covers the full assessed value. To get the exemption, a homeowner must apply once with the Ware County tax commissioner; after that it renews automatically as long as they still live there and remain eligible. The break only applies to Ware County school district taxes for education, not to state, county, municipal, or independent school district taxes, and it replaces rather than adds to any other school tax exemption. Because Georgia's Constitution requires voter approval for this kind of local tax exemption, the change would not take effect unless Ware County school district voters approve it in a November 2026 referendum. If approved, it starts January 1, 2027; if rejected or the election isn't held, the bill repeals itself.

• Creates a homestead exemption that eliminates Ware County school district property taxes entirely for homeowners age 75 or older, covering the full assessed value of the home and up to five acres.
• Requires a one-time application with the Ware County tax commissioner, after which the exemption renews automatically each year as long as the person remains eligible.
• Limits the exemption to Ware County school district education taxes only, excluding state, county, municipal, and independent school district taxes.
• Makes the exemption replace, rather than add to, any other homestead exemption already applying to Ware County school district taxes.
• Requires a November 2026 referendum of Ware County school district voters before the exemption can take effect, with automatic repeal of the whole Act if voters reject it or no election occurs.

Homeowners age 75 and older living in the Ware County school district, the Ware County tax commissioner who processes applications, the Ware County election superintendent who must run the referendum, and the school district's tax revenue base, since eligible seniors would stop paying school property taxes.

If approved by voters, eligible seniors in the Ware County school district would see their school property tax bill drop to zero starting in 2027, easing costs for older homeowners on fixed incomes, while the school district would lose that portion of its tax revenue from those households.

• Section 1 defines 'senior citizen' as age 75 or older, defines 'homestead' using the state homestead definition (O.C.G.A. § 48-5-40) plus up to five acres, and grants a full-value exemption from Ware County school district education taxes.
• Section 1(c) and (d) require an initial application to the Ware County tax commissioner, with automatic annual renewal and a duty to report if the person becomes ineligible.
• Section 1(e) limits the exemption to Ware County school district taxes only and makes it replace any other applicable school tax exemption rather than stack with it.
• Section 1(f) sets the exemption to apply starting with the 2027 tax year.
• Section 2 requires the Act to pass by a two-thirds vote in both chambers, per the Georgia Constitution.
• Section 3 requires a November 2026 referendum in the Ware County school district; if voters reject it or no valid election occurs, the Act automatically repeals 365 days after the election date.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 3.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 680
3. 2026-05-12House 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 (House)

• James Burchett (R, HD-176)Primary sponsor
• John Corbett (R, HD-174)

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
• senior citizens
• Ware County
• school district funding