HB1537: HB1537 Bibb County; ad valorem tax for educational purposes; provide a homestead exemption

This bill would let older homeowners in the Bibb County school district reduce the portion of their home's assessed value that is taxed for school property taxes (ad valorem taxes). The exemption amount increases with age: $17,000 off assessed value for homeowners 65 to 74, $32,000 off for those 75 to 84, and a full exemption on the entire assessed value for homeowners 85 and older. Homeowners must apply through the Bibb County tax commissioner and prove their age and eligibility; once approved, the exemption renews automatically as long as they keep living in the home. The exemption only applies to Bibb County school district taxes for education, not state, county, municipal, or independent school district taxes. Because it changes a constitutional tax exemption, the bill needed a two-thirds vote in both legislative chambers and must also be approved by Bibb County school district voters in a November 2026 referendum before it can take effect on January 1, 2027.

• Creates a homestead exemption from Bibb County school district property taxes for education, worth $17,000 of assessed value for homeowners aged 65 to 74.
• Increases the exemption to $32,000 of assessed value for homeowners aged 75 to 84.
• Grants a full exemption on the entire assessed value of the homestead for homeowners 85 or older.
• Requires homeowners to apply with the Bibb County tax commissioner and requires the exemption to renew automatically each year without reapplying.
• Makes the exemption apply only to Bibb County school district education taxes, not state, county, municipal, or independent school district taxes.
• Requires approval by Bibb County school district voters in a November 2026 referendum, with automatic repeal if the vote fails or the election is not held.

Homeowners age 65 and older who live in the Bibb County school district, the Bibb County tax commissioner's office, which processes applications, and the Bibb County election superintendent, who must run the referendum. Bibb County itself would bear the cost of holding the election.

If approved by voters, eligible older homeowners in the Bibb County school district would pay less in school property taxes starting in 2027, with the savings growing significantly by age 85. The change depends entirely on the outcome of a local referendum in November 2026.

• Section 1 defines the exemption amounts by age tier: $17,000 for ages 65 to 74, $32,000 for ages 75 to 84, and full assessed value for ages 85 and up, applying only to Bibb County school district education taxes.
• Section 1(c) and (d) require an application to the Bibb County tax commissioner and set automatic annual renewal as long as the person keeps the home as their residence.
• Section 1(e) clarifies the exemption replaces, rather than adds to, any other homestead exemption for Bibb County school district education taxes and does not apply to other taxing entities.
• 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 House and Senate for constitutional compliance.
• Section 3 requires a Bibb County school district referendum on the first Tuesday after the first Monday in November 2026, with automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the Act's general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 3.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 673
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
• Bibb County
• senior citizens
• school taxes