---
title: HB 1566. Ware County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb1566
cite_as: HB 1566, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1566
md_url: https://georgiacommons.org/bills/2025-2026/hb1566.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1566/text
source_url: https://www.legis.ga.gov/legislation/74164
date: 2026-05-12
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/hb1565.md
next: https://georgiacommons.org/bills/2025-2026/hb1567.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 898
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1566.md?full=1
bill_number: HB 1566
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-05-12
sponsors:
  - James Burchett
  - John Corbett
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1566/2025
upstream_id: 2134486
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - Ware County
  - school district funding
---

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

## Text

House Bill 1566 (AS PASSED HOUSE AND SENATE)
By: Representatives Burchett of the 176th and Corbett of the 174th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Ware 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 75 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 educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Ware County school district,
including, but not limited to, 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, with the additional qualification that it shall include not more
than five contiguous acres of homestead property.
(3) "Senior citizen" means a person who is 75 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 Ware County school district who is a senior citizen is granted an
exemption on such person's homestead from Ware County school district ad valorem taxes
for educational 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 Ware County, giving such person's age and such additional information relative to
receiving such exemption as will enable the tax commissioner of Ware County to make a
determination regarding the initial and continuing eligibility of such person for such
exemption. The tax commissioner of Ware 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 Ware 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 lieu
of and not in addition to any other homestead exemption applicable to Ware 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 Ware County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the Ware 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 Ware County. The ballot shall
have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Ware County school district ad valorem taxes for educational purposes in
( ) NO the amount of the full assessed value of the homestead for residents of that
school district who are 75 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 Ware County. 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 Ware 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 1566 would give Ware County school district homeowners age 75 and older a full exemption from school property taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: James Burchett, John Corbett
- Official page: https://www.legis.ga.gov/legislation/74164

> The history, votes, and amendments (898 characters) are at https://georgiacommons.org/bills/2025-2026/hb1566.md?full=1