SB 574: City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption

This bill creates a new homestead exemption for people who own and live in a home within the City of Metter, in Candler County. It would reduce the assessed value of a qualifying home by $2,000 before city (municipal) property taxes are calculated, meaning that portion of the home's value would not be taxed by the city. Homeowners would need to apply once with the city to claim the exemption, and it would then renew automatically each year as long as they keep living there. The exemption only applies to City of Metter taxes for municipal purposes, not state, county, or school taxes, and it stacks on top of any other city homestead exemption a resident already has. Because it changes local tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both chambers and then be approved by Metter voters in a November 2026 referendum before it can take effect on January 1, 2027.

• Creates a $2,000 homestead exemption on the assessed value of a home for City of Metter municipal property taxes only.
• Requires homeowners to file a one-time application with the city government to claim the exemption, which then renews automatically each year.
• Requires homeowners to notify the city if they become ineligible for the exemption, such as by moving out.
• Sends the measure to Metter voters for approval in a referendum on the November 2026 general election ballot.
• Sets the exemption to apply starting with the 2027 tax year only if voters approve it, and automatically repeals the whole Act if they do not.

Homeowners who live in the City of Metter and claim it as their primary residence, the City of Metter's government and tax office, and Candler County's election officials who must run the referendum and publish notice of it.

If approved by voters, qualifying Metter homeowners would pay slightly less in city property taxes each year, since $2,000 of their home's assessed value would no longer be taxed for municipal purposes. The change has no effect on state, county, or school property taxes.

• Section 1 defines the exemption, sets its amount at $2,000 of assessed value, and limits it to City of Metter ad valorem taxes for municipal purposes.
• Section 1(c) and (d) require an initial application filed with the city, with automatic annual renewal and a duty to report ineligibility.
• Section 1(e) clarifies the exemption does not reduce state, county, or school property taxes and stacks with other existing city exemptions.
• Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2027.
• Section 2 requires the Act to pass by a two-thirds majority vote in both the Senate and House under the Georgia Constitution.
• Section 3 calls for a referendum in Metter on the November 2026 election date, specifies the ballot language, and automatically repeals the Act if voters reject it or no election is held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum timing in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 616
3. 2026-05-11Senate Date Signed by Governor (Senate)
4. 2026-04-10Senate Sent to Governor (Senate)
5. 2026-03-18House Passed/Adopted (House)
6. 2026-03-18House Third Readers (House)
7. 2026-03-18House Committee Favorably Reported (House)
8. 2026-03-06House Second Readers (House)

• Billy Hickman (R, SD-004)Primary sponsor
• Butch Parrish (R, HD-158)

1. PassedSenate voteMarch 3, 2026

   45 yea, 0 nay (6 not voting, 4 absent)

   Local Consent Calendar: Senate Vote #600

2. PassedHouse voteMarch 18, 2026

   161 yea, 2 nay (7 not voting, 6 absent)

   Local Calendar : House Vote #712

• property taxes
• homestead exemption
• City of Metter
• local elections
• Candler County