---
title: HB 1573. Statham, City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1573
cite_as: HB 1573, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1573
md_url: https://georgiacommons.org/bills/2025-2026/hb1573.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1573/text
source_url: https://www.legis.ga.gov/legislation/74198
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.
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omitted: votes and history
omitted_chars: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1573.md?full=1
bill_number: HB 1573
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:
  - Houston Gaines
  - Holt Persinger
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1573/2025
upstream_id: 2135871
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - City of Statham
  - local elections
---

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

## Text

House Bill 1573 (AS PASSED HOUSE AND SENATE)
By: Representatives Gaines of the 120th and Persinger of the 119th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Statham ad valorem taxes for municipal
purposes in the amount of $20,000.00 of the assessed value of the homestead for residents
of that city who are 62 years of age or older; to provide an additional homestead exemption
from City of Statham ad valorem taxes for municipal purposes in the amount of $10,000.00
of the assessed value of the homestead for residents of that city who are 67 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 municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Statham, except for any ad valorem
taxes to pay interest on and to retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b)(1) Each resident of the City of Statham who is 62 years of age or older on or before
January 1 of the year in which application for the exemption is made pursuant to this
paragraph is granted an exemption on such person's homestead from City of Statham ad
valorem taxes for municipal purposes in the amount of $20,00.00 of the assessed value of
such homestead. The value of that property in excess of such exempted amount shall
remain subject to taxation.
(2) Each resident of the City of Statham who is 67 years of age or older on or before
January 1 of the year in which the application for the exemption is made pursuant to this
paragraph is granted an additional exemption on such person's homestead from City of
Statham ad valorem taxes for municipal purposes in the amount of $10,00.00 of the
assessed value of such homestead. The exemption provided for by this paragraph is in
addition to the exemption provided for in paragraph (1) of this subsection. The value of
that property in excess of such exempted amount shall remain subject to taxation.
(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 governing authority
of the City of Statham, or the designee thereof, giving such person's age and such additional
information relative to receiving such exemption as will enable the governing authority of
the City of Statham, or the designee thereof, to make a determination regarding the initial and
continuing eligibility of such person for such exemption. The governing authority of the City
of Statham, or the designee thereof, 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 governing authority of the City of Statham, or the designee
thereof, 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, or county 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 City of Statham ad valorem taxes for municipal
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 municipal election superintendent of the City of Statham shall call and conduct an
election as provided in this section for the purpose of submitting this Act to the electors of
the City of Statham for approval or rejection. The municipal election superintendent shall
conduct that election on the Tuesday following the first Monday in November, 2026, and
shall issue the call and conduct that election as provided by general law. The municipal
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 Barrow
County. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Statham ad valorem taxes for municipal purposes in the amount of
( ) NO $20,000.00 of the assessed value of the homestead for residents of that city
who are 62 years of age or older and an additional exemption in the amount
of $10,000.00 of the assessed value of the homestead for residents of that
city 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 City of Statham. It shall
be the municipal election superintendent's duty to certify the result thereof to the Secretary
of State. The provisions of this section shall be mandatory upon the municipal election
superintendent and are not intended as directory. If the municipal election superintendent
fails or refuses to comply with this section, any elector of the City of Statham may apply for
a writ of mandamus to compel the municipal election superintendent to perform his or her
duties under this section. If the court finds that the municipal election superintendent has not
complied with this section, the court shall fashion appropriate relief requiring the municipal
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 1573 would create new homestead tax exemptions for older residents of the City of Statham, cutting their city property tax bills if voters approve it in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Houston Gaines, Holt Persinger
- Official page: https://www.legis.ga.gov/legislation/74198

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1573.md?full=1