---
title: SB 574. City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption
collection: bills
id: 2025-2026/sb574
cite_as: SB 574, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb574
md_url: https://georgiacommons.org/bills/2025-2026/sb574.md
text_url: https://georgiacommons.org/bills/2025-2026/sb574/text
source_url: https://www.legis.ga.gov/legislation/73577
date: 2026-05-11
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: 890
omitted_url: https://georgiacommons.org/bills/2025-2026/sb574.md?full=1
bill_number: SB 574
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Billy Hickman
  - Butch Parrish
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB574/2025
upstream_id: 2123529
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Metter
  - local elections
  - Candler County
---

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

## Text

Senate Bill 574
By: Senator Hickman of the 4th
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Metter ad valorem taxes for municipal
purposes in the amount of $2,000.00 of the assessed value of the homestead for residents of
that city; to provide for definitions; to specify the terms and conditions of the exemption and
the procedures relating thereto; to provide for applicability; 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.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Metter, including, but not limited to,
any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b) Each resident of the City of Metter is granted an exemption on such person's homestead
from City of Metter ad valorem taxes for municipal purposes in the amount of $2,000.00 of
the assessed value of such homestead. The value of that property in excess of such exempted
amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the governing authority
of the City of Metter, or the designee thereof, giving such information relative to receiving
such exemption as will enable the governing authority of the City of Metter, or the designee
thereof, to make a determination regarding the initial and continuing eligibility of such
person for such exemption. The governing authority of the City of Metter, or the designee
thereof, shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies such residence as a homestead. After a person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any person granted the homestead exemption under subsection (b) of this
section to notify the governing authority of the City of Metter, or the designee thereof, in the
event that such person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, or county or
independent school district ad valorem taxes for educational purposes. The homestead
exemption granted by subsection (b) of this section shall be in addition to and not in lieu of
any other homestead exemption applicable to City of Metter ad valorem taxes for municipal
purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
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 Metter 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 Metter for approval or rejection. The municipal election superintendent shall conduct that
election on the Tuesday after the first Monday in November, 2026, and shall issue the call
and conduct that election as provided by general law. The municipal 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 Candler County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Metter ad valorem taxes for municipal purposes in the amount of $2,000
( ) NO of the assessed value of the homestead for residents of that city?"
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 first day of January immediately following that election
date. The expense of such election shall be borne by the City of Metter. It shall be the
municipal election superintendent's duty to certify the result thereof to the Secretary of State.
The provisions of this section shall be mandatory upon the municipal election superintendent
and are not intended as directory. If the municipal election superintendent fails or refuses
to comply with this section, any elector of the City of Metter may apply for a writ of
mandamus to compel the municipal election superintendent to perform his or her duties
under this section. If the court finds that the municipal election superintendent has not
complied with this section, the court shall fashion appropriate relief requiring the municipal
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.

A Senate bill would give homeowners in the City of Metter a $2,000 break on their property tax assessment for city taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Billy Hickman, Butch Parrish
- Official page: https://www.legis.ga.gov/legislation/73577

> The history, votes, and amendments (890 characters) are at https://georgiacommons.org/bills/2025-2026/sb574.md?full=1