HB1543: HB1543 Chattooga County; school district ad valorem tax; homestead exemption; increase income cap

Since 1998, Chattooga County has offered a homestead exemption from school district property taxes for residents 70 or older whose income does not exceed $20,000, exempting $40,000 of a home's assessed value from those taxes. This bill would raise the income cap to $38,000 and increase the exemption amount in steps: to $41,150 of assessed value for tax year 2027, then to $55,000 for 2028 and later years. It also updates the definition of 'income' to mean federal adjusted gross income under the federal tax code. Because this changes a local tax exemption, the bill requires a two-thirds vote in both legislative chambers and must be approved by voters in the Chattooga County School District in a November 2026 referendum. If approved, the changes take effect January 1, 2027. If rejected or if no election is held, the bill is automatically repealed a year after the scheduled election date.

• Raises the income cap for the senior homestead tax exemption in the Chattooga County School District from $20,000 to $38,000 per year.
• Increases the exemption amount from $40,000 to $41,150 of a home's assessed value starting tax year 2027, then to $55,000 for 2028 and later.
• Updates the definition of 'income' to mean federal adjusted gross income under the Internal Revenue Code for the homeowner and spouse.
• Requires a two-thirds majority vote in the House and Senate before the change can take effect, per the Georgia Constitution.
• Schedules a November 2026 referendum for Chattooga County School District voters to approve or reject the change.
• Automatically repeals the changes if voters reject them or if the election is not held as required.

Senior citizens age 70 or older who own homes in the Chattooga County School District and whose income falls within the new $38,000 cap, as well as the Chattooga County election superintendent, who must run the referendum, and the school district's tax base.

More seniors in Chattooga County could qualify for a break on their school property taxes because of the higher income limit, and those who qualify would see a larger exemption starting in 2027 and again in 2028, lowering their school tax bills if voters approve the change.

• Section 1 redefines 'income' as federal adjusted gross income under the Internal Revenue Code for the homeowner and spouse.
• Section 2 raises the income cap to $38,000 and sets the exemption at $41,150 for tax year 2027 and $55,000 for tax year 2028 and beyond.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law, as required by the Georgia Constitution.
• Section 4 requires a November 2026 referendum in the Chattooga County School District, with the changes taking effect January 1, 2027 if approved.
• Section 4 provides that if voters reject the measure or no election occurs, the Act is automatically repealed 365 days after the scheduled election date.
• Section 4 allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 585
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-03-31Senate Passed/Adopted (Senate)
6. 2026-03-31Senate Third Read (Senate)
7. 2026-03-27Senate Read Second Time (Senate)
8. 2026-03-27Senate Committee Favorably Reported (Senate)

• Eddie Lumsden (R, HD-012)Primary sponsor
• Clint Dixon (R, SD-045)

1. PassedHouse voteMarch 23, 2026

   158 yea, 0 nay (12 not voting, 6 absent)

   Local Calendar : House Vote #739

2. PassedSenate voteMarch 31, 2026

   44 yea, 0 nay (2 not voting, 8 absent)

   Passage: Senate Vote #887

• property taxes
• homestead exemption
• senior citizens
• Chattooga County
• school district taxes