HB1538: HB1538 Macon-Bibb County; ad valorem tax for county purposes; provide a homestead exemption

This bill creates a tiered homestead exemption, a break on property taxes for a primary home, from Macon-Bibb County's property tax for county purposes. Homeowners aged 65 to 74 would get $17,000 exempted from their home's assessed value, those 75 to 84 would get $32,000 exempted, and those 85 or older would have their entire home value exempted from county property taxes. The exemption would not apply to state taxes, school taxes, or city taxes, only county-purpose taxes, and it would replace rather than stack with other county homestead exemptions. Homeowners must apply once through the Macon-Bibb County tax commissioner, after which the exemption renews automatically as long as they still live there. Because it changes local tax law, the bill requires a two-thirds vote in both chambers and must be approved by Macon-Bibb County voters in a November 2026 referendum. If approved, it takes effect January 1, 2027; if rejected, the Act is automatically repealed.

• Creates a $17,000 homestead exemption from Macon-Bibb County property taxes for county purposes for residents aged 65 to 74.
• Creates a $32,000 homestead exemption from those same county taxes for residents aged 75 to 84.
• Creates a full exemption of the home's entire assessed value from those county taxes for residents 85 or older.
• Requires a one-time application with the Macon-Bibb County tax commissioner, after which the exemption renews automatically each year.
• Sends the measure to Macon-Bibb County voters in a November 2026 referendum, taking effect only if a majority approve it.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Homeowners in Macon-Bibb County aged 65 and older who claim a homestead exemption, the Macon-Bibb County tax commissioner's office, which processes applications, and the county government, whose county-purpose property tax revenue would be reduced for qualifying homeowners.

Older homeowners in Macon-Bibb County could see a meaningful cut in their county property tax bill, with the reduction growing sharply by age bracket and becoming a full exemption at 85. The change depends entirely on voter approval in the 2026 general election.

• Section 1 defines the exemption amounts by age bracket ($17,000 for ages 65-74, $32,000 for ages 75-84, full value for 85 and older) and limits it to county-purpose ad valorem taxes.
• Section 1(c) and (d) require a one-time application with the tax commissioner, with automatic annual renewal and a duty to report if eligibility ends.
• Section 1(e) clarifies the exemption does not apply to state, school, or municipal taxes and replaces any other county homestead exemption rather than adding to it.
• Section 1(f) sets applicability to tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with automatic repeal if voters reject it or the election is not properly held.
• Section 4 sets the Act's general effective date as upon the Governor's approval, apart from the referendum provisions in Section 3.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 674
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-25Senate Passed/Adopted (Senate)
6. 2026-03-25Senate Committee Favorably Reported (Senate)
7. 2026-03-19Senate Read and Referred (Senate)
8. 2026-03-18House Passed/Adopted (House)

• Tangie Herring (D, HD-145)Primary sponsor
• Miriam Paris (D, HD-142)
• Anissa Jones (D, HD-143)
• Floyd Griffin (D, HD-149)
• Dale Washburn (R, HD-144)

1. PassedHouse voteMarch 18, 2026

   161 yea, 2 nay (7 not voting, 6 absent)

   Local Calendar : House Vote #712

2. PassedSenate voteMarch 25, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #799

• property taxes
• homestead exemption
• Macon-Bibb County
• senior citizens
• local referendum