SB 575: City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption

This bill sets up a new local property tax break for elderly residents of the City of Metter in Candler County. It would exempt $4,000 of a home's assessed value from city ad valorem (property) taxes used for municipal purposes, but only for homeowners who are 65 or older and whose income, combined with a spouse living in the home, does not exceed $10,000 for the prior year. Homeowners would need to apply once, and the exemption would renew automatically each year unless they become ineligible. The exemption would not affect state, county, or school property taxes, only city taxes. Because it changes local tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in both chambers, which it did. It also must be approved by City of Metter voters in a referendum set for November 2027. If voters approve, the exemption starts January 1, 2027; if not, the entire Act repeals automatically about a year after the election.

• Creates a $4,000 homestead exemption from City of Metter municipal property taxes for qualifying senior homeowners.
• Limits eligibility to residents 65 or older whose income, combined with a resident spouse's income, is $10,000 or less for the prior year.
• Requires a one-time application with automatic annual renewal unless the homeowner becomes ineligible and must report that change.
• Excludes the exemption from applying to state, county, or school property taxes, applying it only to city taxes.
• Requires a citywide voter referendum in November 2027 before the exemption can take effect, with automatic repeal of the whole Act if voters reject it or no election occurs.

Senior homeowners in the City of Metter who are 65 or older and have low income are the main group affected, since they could receive a reduced city property tax bill. City of Metter government officials and the municipal election superintendent are also affected, as they must administer applications and run the referendum.

If approved by voters, qualifying elderly, lower-income homeowners in Metter would pay less in city property taxes starting in 2027, easing their tax burden. Other taxpayers or the city's tax base could see a modest shift, since the exempted value no longer contributes to municipal tax revenue.

• Section 1 defines terms like 'senior citizen,' 'income,' and 'homestead,' and grants a $4,000 exemption from City of Metter municipal ad valorem taxes for eligible residents.
• Section 1(c) and (d) require an initial application to the city's governing authority, with automatic renewal and a duty to report if eligibility ends.
• Section 1(e) clarifies the exemption applies only to municipal taxes, not state, county, or school property taxes, and stacks with other existing exemptions.
• Section 1(f) sets the exemption to apply starting with tax years on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in the General Assembly to comply with the Georgia Constitution.
• Section 3 schedules a referendum for the Tuesday after the first Monday in November 2027, with the exemption taking effect only if approved by voters, and automatic repeal of the Act if rejected or not held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum provisions.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 617
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
• senior citizens
• local referendum