HB1566: HB1566 Ware County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption from Ware County school district property taxes for educational purposes, but only for homeowners who are 75 years of age or older. The exemption covers the full assessed value of the homestead, meaning qualifying seniors would owe no school district property tax on their home and up to five acres of surrounding land. The exemption would not apply to state, county, municipal, or independent school district taxes, only Ware County school district taxes, and it replaces rather than adds to any other homestead exemption for those taxes. Homeowners must apply through the Ware County tax commissioner, and once approved, the exemption renews automatically each year. Because it requires a two-thirds vote in the General Assembly, the bill also requires a local referendum in Ware County school district on the November 2026 ballot; if voters approve it, the exemption starts in the 2027 tax year, and if not, the whole Act is repealed a year after the election.

• Creates a full-value homestead exemption from Ware County school district property taxes for educational purposes for residents 75 or older.
• Limits the exemption to a homestead of no more than five contiguous acres, using the existing state definition of homestead (O.C.G.A. § 48-5-40).
• Requires homeowners to apply once with the Ware County tax commissioner, after which the exemption renews automatically each year unless the person becomes ineligible.
• Excludes state, county, municipal, and independent school district taxes from the exemption, and makes it replace rather than stack with other school tax exemptions.
• Requires a countywide referendum on the November 2026 ballot before the exemption can take effect, with automatic repeal of the whole Act if voters reject it or no valid election occurs.

Ware County school district homeowners aged 75 and older who could qualify for the exemption, the Ware County tax commissioner's office that processes applications, the Ware County election superintendent who must run the referendum, and the Ware County school district's tax base and revenue.

If approved by voters, eligible seniors in the Ware County school district would stop paying school district property taxes on their homes starting in 2027, reducing their tax bills but also reducing revenue collected for local schools from those exempted properties.

• Section 1 defines key terms, sets the age qualification at 75 and older, and grants a full-value exemption from Ware County school district educational ad valorem taxes.
• Section 1(c) and (d) require an initial application to the Ware County tax commissioner, with automatic annual renewal and a duty to report if the person becomes ineligible.
• Section 1(e) limits the exemption strictly to Ware County school district taxes and makes it replace other applicable homestead exemptions rather than add to them.
• Section 1(f) sets the exemption to apply starting with taxable years beginning on or after January 1, 2027.
• Section 2 requires the Act to pass by a two-thirds majority in both the House and Senate under the Georgia Constitution.
• Section 3 mandates a referendum in the Ware County school district on the 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 approval by the Governor or becoming law without approval, except for the referendum-tied provisions.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 680
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted (House)

• James Burchett (R, HD-176)Primary sponsor
• John Corbett (R, HD-174)

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• property taxes
• homestead exemption
• Ware County
• school district funding
• senior citizens