SB575: SB575 City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption

This local bill applies only to the City of Metter in Candler County. It creates a homestead exemption, a break on property taxes for a primary home, that reduces the taxable value of a senior's home by $4,000 when calculating City of Metter property taxes used for city government purposes. To qualify, a resident must be 65 or older and have income (together with a spouse living at the same home) of no more than $10,000 for the prior year. Residents must apply with the city government to prove their age and income, and once approved the exemption renews automatically each year unless the person becomes ineligible. It does not reduce state, county, or school property taxes, only city taxes. Because it changes local taxation, Georgia's Constitution requires the bill to pass by a two-thirds vote in both legislative chambers, and Metter voters must also approve it in a referendum set for November 2027. If approved, the exemption starts for tax years beginning January 1, 2027; if rejected or the election isn't held, the whole Act automatically repeals about a year after the election date.

• Creates a $4,000 homestead exemption against City of Metter property taxes for municipal purposes for residents 65 or older.
• Limits the exemption to seniors whose income, combined with a co-residing spouse's income, does not exceed $10,000.00 for the prior year.
• Requires residents to apply with the City of Metter government and provide age and income information to claim the exemption.
• Makes the exemption automatically renew each year unless the person becomes ineligible, at which point they must notify the city.
• Requires a citywide referendum in November 2027, plus a two-thirds vote in both chambers of the General Assembly, before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the election is not properly held.

Senior residents of the City of Metter, particularly lower-income homeowners aged 65 or older, are the direct beneficiaries. The City of Metter government must administer applications and hold the referendum, and the Candler County official newspaper must publish election notices.

For qualifying low-income seniors in Metter, this would lower their city property tax bill by shielding $4,000 of their home's assessed value from taxation, though it has no effect on state, county, or school taxes. Whether it happens at all depends on a 2027 citywide vote.

• Section 1 defines key terms like 'ad valorem taxes for municipal purposes,' 'homestead,' 'income,' and 'senior citizen' and sets the $4,000 exemption for residents 65+ earning $10,000 or less.
• Section 1(c) and (d) require an application to the City of Metter's governing authority, with automatic annual renewal once approved.
• Section 1(e) clarifies the exemption applies only to city taxes, not state, county, or school taxes, and stacks on top of any other existing city homestead exemptions.
• Section 1(f) sets the exemption to apply to tax years starting on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the Senate and House under the Georgia Constitution for the bill to become law.
• Section 3 schedules a City of Metter referendum for the Tuesday after the first Monday in November 2027, with automatic repeal of the Act if voters reject it or the election isn't properly conducted.
• Section 4 sets the general effective date as 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 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