SB574: SB574 City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption

This bill creates a new homestead exemption, a break on property taxes for a primary home, for residents of the City of Metter in Candler County. Homeowners who live in the city and claim it as their homestead would see $2,000 of their home's assessed value excluded from City of Metter property taxes used for municipal purposes, such as paying off city bonds. Any value above that amount would still be taxed as usual. The exemption would not apply to state taxes, county taxes, or school district taxes, and it stacks on top of any other homestead exemption a person already qualifies for. Because it changes local taxation, the bill needs a two-thirds vote in both chambers of the Georgia General Assembly and must be approved by Metter voters in a referendum on the November 2026 ballot. If approved, the exemption starts January 1, 2027; if rejected or the election is not held, the whole Act is automatically repealed.

• Creates a $2,000 homestead exemption against City of Metter ad valorem (property) taxes for municipal purposes for residents who own and occupy a home in the city.
• Requires homeowners to apply with the city's governing authority or its designee to prove eligibility, after which the exemption automatically renews each year.
• Requires homeowners to notify the city if they become ineligible for the exemption, such as by moving or no longer using the property as a homestead.
• Limits the exemption so it does not reduce state taxes, county taxes, or county/independent school district education taxes.
• Requires a November 2026 referendum in the City of Metter, with the exemption taking effect January 1, 2027 only if a majority of voters approve it.
• Automatically repeals the entire Act if voters reject it or if the election is not properly held.

Homeowners in the City of Metter (in Candler County) who use their property as a primary residence, the city's governing authority and its election superintendent, who must run the referendum and process exemption applications, and the Secretary of State, who receives the certified election results.

If voters approve it, homeowners in Metter would pay municipal property taxes on $2,000 less of their home's value starting in 2027, lowering their city tax bills somewhat. The change only affects city taxes, not county, school, or state taxes, and depends entirely on the outcome of a local referendum.

• Section 1 defines 'homestead' by reference to O.C.G.A. § 48-5-40 and creates the $2,000 exemption against City of Metter municipal ad valorem taxes.
• Section 1(c) and (d) require an initial application to the city's governing authority, with automatic annual renewal unless the homeowner becomes ineligible.
• Section 1(e) excludes state, county, and school district taxes from the exemption and clarifies it stacks with other existing homestead exemptions.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the Senate and House for the Act to become law, per the Georgia Constitution.
• Section 3 requires a November 2026 referendum in Metter, sets the ballot language, and provides for automatic repeal of the Act if voters reject it or the election is not held as required.
• Section 4 makes the Act effective upon the Governor's approval or becoming law without signature, except for the referendum provisions in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 616
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
• local referendum
• Candler County