---
title: SB 575. City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption
collection: bills
id: 2025-2026/sb575
cite_as: SB 575, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb575
md_url: https://georgiacommons.org/bills/2025-2026/sb575.md
text_url: https://georgiacommons.org/bills/2025-2026/sb575/text
source_url: https://www.legis.ga.gov/legislation/73573
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/sb575.md?full=1
bill_number: SB 575
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/SB575/2025
upstream_id: 2123572
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Metter
  - senior citizens
  - local referendum
---

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

## Text

Senate Bill 575
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 $4,000.00 of the assessed value of the homestead for residents of
that city who are 65 years of age or older and whose income does not exceed $10,000.00; 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.
(3) "Income" means federal adjusted gross income determined pursuant to the Internal
Revenue Code of 1986, as amended, for federal income tax purposes.
(4) "Senior citizen" means a person who is 65 years of age or older on or before
January 1 of the year in which application for the exemption under subsection (b) of this
section is made.
(b) Each resident of the City of Metter who is a senior citizen is granted an exemption on
such person's homestead from City of Metter ad valorem taxes for municipal purposes in the
amount of $4,000.00 of the assessed value of such homestead. The exemption under this
subsection shall only be granted if such person's income, together with the income of the
spouse who also occupies and resides at such homestead, does not exceed $10,000.00 for the
immediately preceding year. 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 person's age, income, and such
additional 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 the residence as a homestead. After such 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 such 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, 2027, 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
( ) NO $4,000.00 of the assessed value of the homestead for residents of that city
who are 65 years of age or older and whose income does not exceed
$10,000.00?"
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 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 create a $4,000 homestead property tax exemption from City of Metter municipal taxes for residents 65 or older with income under $10,000, pending voter approval in November 2027.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## 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/73573

> The history, votes, and amendments (890 characters) are at https://georgiacommons.org/bills/2025-2026/sb575.md?full=1