---
title: HB 1575. Kingsland, City of; ad valorem tax; apply exemption to residents 62 years or older
collection: bills
id: 2025-2026/hb1575
cite_as: HB 1575, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1575
md_url: https://georgiacommons.org/bills/2025-2026/hb1575.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1575/text
source_url: https://www.legis.ga.gov/legislation/74211
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/hb1575.md?full=1
bill_number: HB 1575
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-07-01
sponsors:
  - Steven Sainz
  - John Corbett
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1575/2025
upstream_id: 2135921
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Kingsland
  - local referendum
  - senior citizens
---

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

## Text

House Bill 1575 (AS PASSED HOUSE AND SENATE)
By: Representatives Sainz of the 180th and Corbett of the 174th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption from all City of Kingsland ad valorem
taxes for any city purposes, approved April 7, 1992 (Ga. L. 1992, p. 5686), so as to apply the
homestead exemption to residents who are 62 years of age or older; to provide for an
effective date and applicability; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
An Act to provide a homestead exemption from all City of Kingsland ad valorem taxes for
any city purposes, approved April 7, 1992 (Ga. L. 1992, p. 5686), is amended by revising
subsection (a) of Section 1 as follows:
"(a) Each resident of the City of Kingsland who is 62 years of age or older shall be granted
a homestead exemption from City of Kingsland ad valorem taxes for municipal purposes
in the amount of $25,000.00 of the assessed value of the resident's homestead. This
exemption shall apply to all such taxes, including those levied to pay bonded indebtedness,
on property that qualifies as a homestead under Code Section 48-5-40 of the O.C.G.A."
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 Kingsland 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 Kingsland for approval or rejection. The 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 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 Camden County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption of
$25,000.00 from City of Kingsland ad valorem taxes for municipal purposes
( ) NO for residents 62 years of age or older, which represents a three-year decrease
in age to qualify for such exemption?"
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 Kingsland. 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 City of Kingsland 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.
This Act shall become effective on July 1, 2026, and shall apply to all taxable years begining
on or after January 1, 2027.
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 1575 would lower the age requirement for Kingsland's homestead property tax exemption from 65 to 62, but the change only takes effect if city voters approve it in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-07-01 (2026-05-12)
- Sponsors: Steven Sainz, John Corbett
- Official page: https://www.legis.ga.gov/legislation/74211

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1575.md?full=1