---
title: HB 1583. Fayette County; ad valorem tax; floating proportional amount based upon any increased property tax collections; provide new exemption
collection: bills
id: 2025-2026/hb1583
cite_as: HB 1583, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1583
md_url: https://georgiacommons.org/bills/2025-2026/hb1583.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1583/text
source_url: https://www.legis.ga.gov/legislation/74262
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/hb1583.md?full=1
bill_number: HB 1583
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:
  - Josh Bonner
  - Karen Mathiak
  - Derrick Jackson
  - Debra Bazemore
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1583/2025
upstream_id: 2136375
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - Fayette County
  - homestead exemption
  - local referendum
  - county government finance
---

# HB 1583. Fayette County; ad valorem tax; floating proportional amount based upon any increased property tax collections; provide new exemption

## Text

House Bill 1583 (AS PASSED HOUSE AND SENATE)
By: Representatives Bonner of the 73rd, Mathiak of the 82nd, Jackson of the 68th, and
Bazemore of the 69th
A BILL TO BE ENTITLED
AN ACT
To amend an Act provide for residents of specified ages a homestead exemption from certain
ad valorem taxes levied by Fayette County for county purposes and to provide a homestead
exemption from certain Fayette County School District ad valorem taxes for educational
purposes, approved April 15, 1996 (Ga. L. 1996, p. 4453), so as to provide a new exemption
in a floating proportional amount based upon any increased property tax collections that
exceed the value of property taxes collected in tax year 2025 to each resident of the county
from ad valorem taxes for county purposes; 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.
An Act provide for residents of specified ages a homestead exemption from certain ad
valorem taxes levied by Fayette County for county purposes and to provide a homestead
exemption from certain Fayette County School District ad valorem taxes for educational
purposes, approved April 15, 1996 (Ga. L. 1996, p. 4453), is amended by adding a new
subsection to Section 4 to read as follows:
(a.1)(1) As used in this subsection the term "base year" means the taxable year beginning
on January 1, 2025.
(2) Each resident of Fayette County is granted an exemption on such person's homestead
from Fayette County ad valorem taxes for county purposes in an amount authorized by
and calculated pursuant to paragraph (3) of this subsection as determined by the tax
commissioner of Fayette County in coordination with the governing authority of Fayette
County. Such homestead exemption shall commence on January 1, 2027. The value of
that property in excess of such exempted amount shall remain subject to taxation.
(3)(A) In any tax year subsequent to the base year, the tax commissioner of Fayette
County shall determine the amount of ad valorem taxes for county purposes collected
from all properties that is in excess of the ad valorem taxes for county purposes
collected from all properties in the base year.
(B) If the excess amount of ad valorem taxes for county purposes collected from all
properties in a particular tax year exceeds 100 percent of the ad valorem taxes for
county purposes collected from all properties in the base year, the full value of such tax
collections exceeding such amount shall be segregated from all other proceeds of the
ad valorem taxes for county purposes collected in such tax year, and such segregated
funds shall be maintained to offset the cost of the exemption provided by this Act in the
next subsequent tax year. As soon as the tax digest for the next subsequent tax year is
approved, the governing authority of Fayette County in coordination with the tax
commissioner of Fayette County, shall calculate the dollar value to be equally applied
to all properties receiving the exemption provided for by this Act in such next
subsequent tax year. The value of the exemption to be provided each year shall be at
the discretion of the governing authority of Fayette County and which value may be set
at an amount that does not use all of the segregated funds provided for in this
paragraph. In the event that the value of the exemption set in a particular year does not
use all of the segregated funds, the remainder of such funds shall be deposited in the
general fund of the county. In no event shall the value of the exemption be set at an
amount that would exceed the value of the segregated funds provided for in this
subparagraph for a particular year. The tax commissioner of Fayette County shall then
provide such segregated amount from the previous tax year, plus any interest earned on
such segregated funds, to the governing authority of Fayette County to be utilized as
provided for in this subparagraph.
(C) If the excess amount of ad valorem taxes for county purposes collected from all
properties in a particular tax year is negative or does not exceed 100 percent of the ad
valorem taxes for county purposes collected from all properties in the base year, the
value of the homestead exemption provided by this Act for the next subsequent tax year
shall be zero dollars."
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 Fayette County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of Fayette County for
approval or rejection. The election superintendent shall conduct that election on the Tuesday
following the first Monday in November of 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 Fayette County. The ballot shall have written or
printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Fayette County ad valorem taxes for county purposes in a floating
( ) NO proportional amount based upon the amount of property taxes collected in
a particular tax year that exceeds the value of property taxes collected in tax
year 2025?"
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 Fayette 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 Fayette County 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 1583 would create a new floating homestead tax exemption for Fayette County property owners, tied to any growth in countywide property tax collections above 2025 levels, pending voter approval in November 2026.

### Plain-language summary

Fayette County currently offers homestead exemptions from county property taxes to residents of certain ages under a 1996 law. This bill adds a new exemption available to all Fayette County residents, not just older homeowners, based on a formula tied to growth in total county property tax collections.

Each year, the tax commissioner compares county property tax collections to the amount collected in 2025 (the base year). If collections grow by more than the full base year amount, the extra money is set aside and used the next year to fund an equal-dollar exemption for all homesteads. If collections do not grow that much, the exemption is set at zero for that year. The change requires two-thirds approval in both legislative chambers and a countywide referendum in November 2026. If approved, it takes effect January 1, 2027; if rejected or the election is not held, the whole Act repeals itself a year after the election date.

### What it does

- Adds a new homestead exemption from Fayette County property taxes (ad valorem taxes) available to all county residents with a homestead, not just specified age groups.
- Ties the size of the exemption to how much county property tax collections in a given year exceed the amount collected in the 2025 base year.
- Requires the tax commissioner to segregate any excess collections above double the base year amount and use those funds to pay for the exemption the following year.
- Sets the exemption to zero dollars in any year where collections do not grow enough to trigger the formula.
- Requires a countywide referendum in November 2026 before the exemption can take effect, and automatically repeals the whole Act if voters reject it or no election is held.
- Requires two-thirds approval in both the Georgia House and Senate under the state constitution before the change can become law.

### Who it affects

Homeowners in Fayette County who qualify for a homestead exemption, the Fayette County tax commissioner and county governing authority, who must calculate and administer the exemption, and Fayette County voters, who must approve the measure in a November 2026 referendum.

### Why it matters

If approved, Fayette County homeowners could see a property tax exemption whose value rises only when county tax collections grow faster than 2025 levels, meaning the benefit fluctuates year to year and could be zero in years without significant collection growth.

### Key provisions

- Section 1 adds subsection (a.1) to Section 4 of the 1996 Fayette County homestead exemption law, creating the new floating exemption for all resident homeowners starting January 1, 2027.
- Section 1(3)(A) requires the tax commissioner to calculate each year how much county tax collections exceed the 2025 base year amount.
- Section 1(3)(B) requires collections exceeding double the base year amount to be segregated and used to fund an equal per-property exemption the following year, with leftover funds going to the general fund.
- Section 1(3)(C) sets the exemption at zero dollars for a year if collections do not grow enough to exceed the base year threshold.
- Section 2 requires a two-thirds vote in both the House and Senate for the Act to become law, as required by the Georgia Constitution.
- Section 3 requires a Fayette County referendum on the Tuesday after the first Monday in November 2026, with the Act's tax provisions taking effect January 1, 2027 only if approved.
- Section 3 also provides that if voters reject the measure or the election is not held, the Act automatically repeals 365 days after the election date, and allows a court-ordered election if the superintendent fails to act.
- Section 4 sets the Act's general effective date as the date the Governor signs it, aside from the referendum provisions.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Josh Bonner, Karen Mathiak, Derrick Jackson, Debra Bazemore
- Official page: https://www.legis.ga.gov/legislation/74262

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1583.md?full=1