HB 1573: Statham, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill creates two new homestead exemptions from City of Statham property taxes (called ad valorem taxes) used for municipal purposes. Residents 62 or older would get an exemption on $20,000 of their home's assessed value, and residents 67 or older would get an additional $10,000 exemption on top of that. The exemptions apply only to city taxes for municipal purposes, not state taxes, county taxes, or school taxes. Residents must apply with the city to prove their age and eligibility, and once approved the exemption renews automatically each year unless the person becomes ineligible. Because this changes a local tax exemption, Georgia's constitution requires a two-thirds vote in the General Assembly and voter approval in Statham. The city must hold a referendum in November 2026; if voters approve, the exemptions start January 1, 2027. If they reject it, or no election happens, the bill repeals itself.

• Creates a $20,000 homestead exemption from City of Statham municipal property taxes for residents age 62 or older.
• Adds a further $10,000 exemption (on top of the first) for residents age 67 or older.
• Requires residents to apply with the city and provide proof of age to receive and maintain the exemption.
• Limits the exemption to city taxes for municipal purposes only, excluding state, county, and school taxes.
• Requires a November 2026 referendum in Statham; the exemptions take effect January 1, 2027 only if voters approve.
• Automatically repeals the entire Act if voters reject it or if the election is not held as required.

Homeowners in the City of Statham age 62 and older, especially those 67 and older who qualify for the larger combined exemption, along with the Statham city government, which must process applications and run the referendum, and Barrow County election officials.

If approved by voters, eligible senior homeowners in Statham would see a reduction in their city property tax bill starting in 2027, since a portion of their home's value would no longer be taxed for municipal purposes. The change does not affect county, school, or state taxes.

• Section 1 defines 'ad valorem taxes for municipal purposes' and 'homestead' and sets the $20,000 exemption for residents 62 and older and an additional $10,000 exemption for residents 67 and older.
• Section 1(c) and (d) require an application to the city and specify that the exemption renews automatically each year without reapplication.
• Section 1(e) clarifies the exemption applies only to city taxes for municipal purposes, not state, county, or school taxes, and is in addition to other homestead exemptions.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers to comply with Georgia's constitution.
• Section 3 requires a Statham referendum on the Tuesday after the first Monday in November 2026, with automatic repeal of the Act if voters reject it or the election is not properly held.
• Section 4 sets the general effective date as approval by the Governor or becoming law without approval, except for the referendum provisions in Section 3.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 682
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)

• Houston Gaines (R, HD-120)Primary sponsor
• Holt Persinger (R, HD-119)

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
• City of Statham
• local elections