HB 1575: Kingsland, City of; ad valorem tax; apply exemption to residents 62 years or older

Since 1992, the City of Kingsland has offered a homestead exemption that reduces ad valorem (property) taxes for older residents on their primary home. This bill would lower the minimum age to qualify for that $25,000 exemption from 65 to 62 years old, letting more residents benefit sooner. Because changes to local homestead exemptions require voter approval under the Georgia Constitution, the bill directs Kingsland's election superintendent to hold a referendum on the Tuesday after the first Monday in November 2026. If a majority of voters approve, the new age threshold takes effect January 1, 2027. If voters reject it or the election isn't held as required, the change never takes effect and the bill automatically repeals itself 365 days after the election date. The bill also requires a two-thirds vote in both chambers of the General Assembly to become law.

• Lowers the minimum age to qualify for Kingsland's $25,000 homestead exemption from ad valorem (property) taxes from 65 to 62 years old.
• Requires the change to be approved by Kingsland voters in a referendum held in November 2026 before it can take effect.
• Sets the exemption change to become effective January 1, 2027, but only if voters approve it.
• Automatically repeals the entire Act 365 days after the election if voters reject it or the election isn't properly conducted.
• Requires a two-thirds majority vote in both the Georgia House and Senate for the bill itself to become law, as required for constitutional homestead exemption changes.

Kingsland residents aged 62 to 64 who own homes and did not previously qualify for the exemption, current homeowners already receiving the exemption at 65 or older, the City of Kingsland's budget and tax revenue, and the municipal election superintendent who must organize the required referendum.

If voters approve the referendum, Kingsland homeowners could start receiving a $25,000 property tax break three years earlier than before, easing the tax burden for residents in their early sixties. If voters reject it, nothing changes and the current 65-year age threshold stays in place.

• Section 1 rewrites the 1992 homestead exemption law to lower the qualifying age from 65 to 62, keeping the $25,000 exemption amount for municipal ad valorem taxes, including those for bonded debt.
• Section 2 requires the bill to pass both the Georgia House and Senate by a two-thirds majority, as mandated for constitutional homestead exemption changes.
• Section 3 requires a Kingsland referendum on the Tuesday after the first Monday in November 2026, with the ballot asking voters to approve or reject the age reduction.
• Section 3 states the exemption change becomes effective January 1, 2027 if approved, or the entire Act is automatically repealed 365 days after the election if rejected or not held.
• Section 4 sets the Act's overall effective date as July 1, 2026, applying to taxable years beginning on or after January 1, 2027.

1. 2026-05-12Effective Date 2026-07-01
2. 2026-05-12Act 683
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)

• Steven Sainz (R, HD-180)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
• Kingsland
• local referendum
• senior citizens