HB1307: HB1307 Brookhaven, City of; increase existing homestead exemption for senior citizens and disabled persons to $200,000.00

The City of Brookhaven currently gives senior citizens and disabled residents a break on their city property taxes (a homestead exemption) worth $160,000 of their home's assessed value. This bill would amend Brookhaven's 2012 city charter to raise that exemption to $200,000 of assessed value for city property tax purposes. Because the change affects property taxes, Georgia's constitution requires it to pass by a two-thirds vote in both the House and Senate, and also requires local voter approval. The bill sets up a November 2026 referendum in Brookhaven asking voters to approve the increase. If more than half of voters say yes, the higher exemption takes effect January 1, 2027. If voters reject it, or the election is not held as required, the exemption increase never takes effect and this Act repeals itself 365 days after the election date.

• Raises Brookhaven's homestead exemption for senior citizens and disabled residents from $160,000 to $200,000 of a home's assessed value for city property taxes.
• Requires the change to receive a two-thirds majority vote in both the Georgia House and Senate under the state constitution's rules for local tax legislation.
• Schedules a Brookhaven referendum for the Tuesday after the first Monday in November 2026, asking voters to approve or reject the increase.
• Sets the exemption increase to take effect January 1, 2027 only if a majority of referendum voters approve it.
• Automatically repeals the Act 365 days after the election if voters reject it or if the election is not properly conducted, and allows a court-ordered mandamus to force the election if the local election superintendent fails to hold it.

Senior citizens and disabled residents who own homes in the City of Brookhaven and currently qualify for the existing homestead exemption, along with the city government, which would collect less property tax revenue from those homeowners if voters approve the increase.

If voters approve it, qualifying Brookhaven homeowners who are seniors or disabled would shield $40,000 more of their home's assessed value from city property taxes starting in 2027, lowering their city tax bills, while the city would collect less in property tax revenue from those households.

• Section 1 rewrites paragraph (1) of subsection (b) of Section 5.09 of Brookhaven's charter to set the exemption at $200,000.00 of assessed home value.
• Section 2 requires the Act to pass by a two-thirds majority in both chambers of the Georgia General Assembly, as the state constitution requires for such local tax measures.
• Section 3 requires a Brookhaven referendum on the Tuesday after the first Monday in November 2026, specifies the ballot language, and ties Section 1's effect to voter approval.
• Section 3 sets January 1, 2027 as the effective date for the exemption increase if approved, and automatic repeal 365 days after the election if it is rejected or the election is not held.
• Section 3 allows any Brookhaven elector to seek a court writ of mandamus if the election superintendent fails to call or conduct the required election.
• Section 4 makes the rest of the Act effective upon the Governor's approval or upon becoming law without approval, except for the referendum provisions in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 555
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-19Senate Passed/Adopted (Senate)
6. 2026-03-19Senate Committee Favorably Reported (Senate)
7. 2026-03-12Senate Read and Referred (Senate)
8. 2026-03-10House Passed/Adopted (House)

• Shea Roberts (D, HD-052)Primary sponsor
• Karen Lupton (D, HD-083)
• Scott Holcomb (D, HD-101)

1. PassedHouse voteMarch 10, 2026

   159 yea, 0 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #693

2. PassedSenate voteMarch 19, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #745

• property taxes
• homestead exemption
• Brookhaven
• senior citizens
• disabled residents