HB1544: HB1544 Chattooga County; ad valorem tax; county purposes; provide a homestead exemption

This bill creates a new homestead exemption (a break on property taxes for a primary home) from Chattooga County's property taxes used for county government purposes. It applies only to residents age 70 or older whose household income, combined with a spouse living at the same home, does not exceed $38,000 a year. Qualifying homeowners would have $70,000 of their home's assessed value exempted from county property taxes, though the value above that amount stays taxable. The exemption would not affect state, school, or municipal property taxes. Because it is a local constitutional amendment, the bill needs a two-thirds vote in the General Assembly and then approval by Chattooga County voters in a referendum set for November 2026. If approved, the exemption starts January 1, 2027. If voters reject it or no election is held, the bill repeals itself 365 days after the election date.

• Creates a $70,000 homestead exemption from Chattooga County ad valorem (property) taxes used for county purposes, for homeowners 70 or older.
• Limits eligibility to seniors whose income, combined with a spouse who also lives in the home, does not exceed $38,000 for the prior year.
• Automatically transfers eligibility from a similar 2007 Chattooga County exemption without requiring a new application.
• Requires the exemption to be applied for once with the tax commissioner and then automatically renewed each year unless the homeowner becomes ineligible.
• Sends the measure to Chattooga County voters in a November 2026 referendum, with the exemption taking effect January 1, 2027 only if approved.
• Sets an automatic repeal of the entire Act 365 days after the election if voters reject it or the election isn't held.

Chattooga County homeowners age 70 or older with limited income, especially those already receiving the county's 2007 senior exemption, the Chattooga County tax commissioner's office, and the county election superintendent, who must organize and certify the November 2026 referendum.

If voters approve it, qualifying senior homeowners in Chattooga County would see a significant cut in their county property tax bill starting in 2027, since $70,000 of their home's value would no longer be taxed for county purposes, though school, state, and city taxes would be unaffected.

• Section 1 defines key terms (ad valorem taxes for county purposes, homestead, income, senior citizen) and grants the $70,000 exemption to residents 70 or older with income under $38,000, effective for taxable years beginning January 1, 2027.
• Section 1(c) lets people already receiving the county's prior senior exemption from a 2007 law automatically qualify without filing a new application.
• Section 1(d) makes the exemption automatically renew each year once granted, as long as the person still lives in the home.
• Section 1(e) clarifies the exemption applies only to county taxes, not state, school, or municipal property taxes, and replaces rather than adds to any other county homestead exemption.
• Section 2 requires the Act to pass by a two-thirds majority vote in both the House and Senate under Georgia's constitutional rules for local tax laws.
• Section 3 schedules a Chattooga County referendum for November 2026 and specifies the exemption becomes effective January 1, 2027 only if a majority of voters approve it.
• Section 3 also provides that if voters reject the measure or no election occurs, the entire Act automatically repeals 365 days after the scheduled election date.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 586
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

   46 yea, 0 nay (1 not voting, 7 absent)

   Passage: Senate Vote #888

• property taxes
• homestead exemption
• senior citizens
• Chattooga County
• local referendum