HB1565: HB1565 Lee County; school district ad valorem tax; provide homestead exemption

This bill creates a new homestead exemption from Lee County school district property taxes (ad valorem taxes) for educational purposes. Residents of the school district who are 80 years of age or older and whose income, combined with a spouse's income who also lives at the home, does not exceed $40,000 for the prior year would have their homestead's full assessed value exempted from these school taxes. Applicants must file with the Lee County tax commissioner and renew the exemption yearly by certifying continued eligibility. The exemption would not affect state, county, municipal, or independent school district taxes, and it stacks on top of any other homestead exemptions already available. Because it affects local taxation, the bill needs a two-thirds vote in the General Assembly and must be approved by Lee County school district voters in a November 2026 referendum. If approved, the tax break starts January 1, 2027; if rejected, the whole Act is automatically repealed a year after the election.

• Creates a full-value homestead exemption from Lee County school district property taxes for residents 80 or older with income of $40,000 or less.
• Requires applicants to file paperwork annually with the Lee County tax commissioner proving age, income, and continued eligibility.
• Limits the exemption so it only applies to Lee County school district educational taxes, not state, county, municipal, or independent school district taxes.
• Requires a countywide school district referendum in November 2026 before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly held.

Lee County school district residents age 80 or older with household income at or below $40,000, the Lee County tax commissioner's office, the county election superintendent who must run the referendum, and the Lee County school district, which bears the cost of the election and any resulting tax revenue loss.

If voters approve it, eligible senior homeowners in Lee County would owe no school property taxes on their home starting in 2027, easing costs for lower-income elderly residents while shifting the local school tax burden slightly onto other property owners in the district.

• Section 1 defines key terms including 'income' (Georgia taxable net income plus certain retirement and disability benefits) and 'senior citizen' (age 80 or older as of January 1 of the application year).
• Section 1(b) sets the exemption at the full assessed value of the homestead for qualifying seniors with income under $40,000, including a spouse's income if they share the home.
• Section 1(c) and (d) require an application to the Lee County tax commissioner and annual renewal with certification of continued eligibility.
• Section 1(e) clarifies the exemption applies only to Lee County school district educational taxes and stacks with other existing homestead exemptions.
• Section 1(f) sets the exemption to apply to taxable years starting on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers for the Act to become law, per the Georgia Constitution.
• Section 3 requires a November 2026 referendum in the Lee County school district, with the Act taking effect only if a majority approve it, and automatic repeal one year after the election if it fails or is not held.
• Section 4 sets the Act's general effective date as upon the Governor's approval, except for the referendum timeline in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 599
3. 2026-05-11House 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)

• Bill Yearta (R, HD-152)Primary sponsor

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
• Lee County
• senior citizens
• school district referendum