HB1307: HB1307 Brookhaven, City of; increase existing homestead exemption for senior citizens and disabled persons to $200,000.00
2025-2026 Regular Session · Enrolled version · Last action May 11, 2026
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House Bill 1307 (AS PASSED HOUSE AND SENATE)
By: Representatives Roberts of the 52nd, Lupton of the 83rd, and Holcomb of the 101st
A BILL TO BE ENTITLED
AN ACT
To amend an Act to incorporate the City of Brookhaven in DeKalb County, approved April1
16, 2012 (Ga. L. 2012, p. 5527), as amended, so as to increase the existing homestead2
exemption for senior citizens and disabled persons to $200,000.00; to specify the terms and3
conditions of the exemption and the procedures relating thereto; to provide for applicability;4
to provide for compliance with constitutional requirements; to provide for a referendum,5
effective dates, automatic repeal, mandatory execution of elect ion, and judicial remedies6
regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for7
other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act to incorporate the City of Brookhaven in DeKalb County, approved April 16, 201211
(Ga. L. 2012, p. 5527), as amended, is amended by revising paragraph (1) of subsection (b)12
of Section 5.09 as follows:13
"(1) Each resident of the City of Brookhaven who is disabled or is an eligible senior14
citizen is granted an exemption on that person's homestead from City of Brookhaven ad15
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valorem taxes for municipal purposes in the following amount of $200,000.00 of the16
assessed value of that homestead."17
SECTION 2.18
In accordance with the requirements of Article VII, Section II of the Constitution of the State19
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority20
vote in both the Senate and the House of Representatives.21
SECTION 3.22
The municipal election superintendent of the City of Brookhaven shall call and conduct an23
election as provided in this section for the purpose of submitting this Act to the electors of24
the City of Brookhaven for appr oval or rejection. The municipa l election superintendent25
shall conduct that election on the Tuesday following the first Monday in November, 2026,26
and shall issue the call and conduct that election as provided by general law. The municipal27
election superintendent shall cause the date and purpose of the election to be published once28
a week for two weeks immediately preceding the date thereof in the official organ of DeKalb29
County. The ballot shall have written or printed thereon the words:30
"( ) YES31
32
( ) NO 33
Shall the Act to incorporate the City of Brookhaven be amended so as to
increase the current homestead exemption for senior citizens and disabled
persons from $160,000.00 to $200,000.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring34
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on35
such question are for approval of the Act, Section 1 of this Act shall become of full force and36
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted37
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall38
be automatically repealed on the 365th calendar day following the election date provided for39
in this section. The expense of such election shall be borne by the City of Brookhaven. It40
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shall be the municipal election superintendent's duty to certif y the result thereof to the41
Secretary of State. The provisions of this section shall be ma ndatory upon the municipal42
election superintendent and are not intended as directory. If the municipal election43
superintendent fails or refuses to comply with this section, an y elector of the City of44
Brookhaven may apply for a writ of mandamus to compel the munic ipal election45
superintendent to perform his or her duties under this section. If the court finds that the46
municipal election superintendent has not complied with this section, the court shall fashion47
appropriate relief requiring the municipal election superintendent to call and conduct such48
election on the date required by this section or on the next da te authorized for special49
elections provided for in Code Section 21-2-540 of the O.C.G.A.50
SECTION 4.51
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon52
its approval by the Governor or upon its becoming law without such approval.53
SECTION 5.54
All laws and parts of laws in conflict with this Act are repealed.55
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