HB 1595: Clarke County; school district ad valorem tax; revise how income cap is calculated

Clarke County and the Clarke County School District currently offer homeowners a homestead exemption (a break on property taxes for a primary home) that freezes the taxable value of a home at its 'base year' assessed value, so rising property values don't automatically raise the tax bill. A separate, income-limited version of this exemption applies to unified government taxes for Athens-Clarke County. This bill rewrites how that income limit is calculated. Instead of the prior method, eligibility is now tied to 200 percent of the household income level published each year by the U.S. Department of Health and Human Services under the Federal Poverty Guidelines for the 48 contiguous states and the District of Columbia, adjusted for household size. The bill also keeps existing rules that the exemption doesn't cover new improvements or added land, and that removing property from a homestead requires recalculating the base year value. The bill repeals conflicting laws and does not state a delayed effective date beyond the standard process.

• Rewrites the income cap formula for the low-income base year homestead exemption from Athens-Clarke County unified government property taxes.
• Sets the new income limit at 200 percent of the federal poverty guideline for the person's household size, using U.S. Department of Health and Human Services figures.
• Keeps in place the existing rule that the exemption does not apply to new improvements or land added to the homestead after January 1 of the base year.
• Preserves the requirement that removing real property from a homestead triggers a recalculation of the base year assessed value and exemption amount.

Homeowners in Athens-Clarke County (Clarke County) who qualify for the low-income base year homestead exemption on unified government property taxes, as well as the Unified Government of Athens-Clarke County, which administers and collects the affected property taxes.

Because the income cap now follows the annually updated federal poverty guidelines rather than a static figure, more or fewer households may qualify for this property tax break each year as federal poverty levels change, directly affecting who keeps this protection against rising home valuations.

• Section 1 amends the 1992 Act (as amended in 2022) by revising paragraph (2) of subsection (b) governing the low-income base year homestead exemption.
• The new income test caps eligibility at 200 percent of the household size income level in the U.S. Federal Poverty Guidelines for the 48 Contiguous States and the District of Columbia.
• The exemption continues to exclude taxes on improvements or added land after January 1 of the base year.
• If property is removed from the homestead, the base year assessed value, including any final appeal determination under O.C.G.A. § 48-5-311, must be adjusted and the exemption recalculated.
• Section 2 repeals all laws and parts of laws in conflict with the Act.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 691
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)

• Spencer Frye (D, HD-122)Primary sponsor
• Trey Rhodes (R, HD-124)
• Houston Gaines (R, HD-120)
• Eric Gisler (D, HD-121)

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
• Athens-Clarke County
• Clarke County schools
• local tax law