HB1551: HB1551 Pickens County; school district ad valorem tax; homestead exemption; increase income cap

Pickens County already offers a homestead exemption that lets qualifying senior citizens and disabled residents avoid paying Pickens County School District property taxes on their home entirely, as long as their household income stays under a set cap. This bill raises that income cap from $25,000 to $40,000 per year, letting more homeowners qualify for the full exemption. Because the change affects local tax law, it requires a two-thirds vote in the General Assembly and must also be approved by Pickens County school district voters in a referendum set for November 3, 2026. If voters approve, the new income cap takes effect January 1, 2027. If voters reject it or the election isn't held as required, the bill is automatically repealed 365 days after the election date.

• Raises the income cap for the Pickens County School District's full homestead property tax exemption for seniors and disabled residents from $25,000 to $40,000 per year.
• Requires the change to be approved by a two-thirds vote in both the Georgia House and Senate before it can take effect.
• Schedules a countywide referendum for November 3, 2026, letting Pickens County school district voters approve or reject the income cap increase.
• Sets January 1, 2027 as the effective date for the new cap if voters approve it in the referendum.
• Automatically repeals the bill 365 days after the election if voters reject it or if the election is not properly held.
• Allows any Pickens County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if it is not conducted as required.

Senior citizens and disabled homeowners in the Pickens County School District who currently receive or might newly qualify for the full school tax exemption on their homes, along with the Pickens County election superintendent and school district voters who will decide the referendum.

More senior and disabled homeowners in Pickens County would become eligible to pay no school district property tax on their home, since the qualifying income level would rise by $15,000. Whether this happens depends entirely on the outcome of a countywide vote in November 2026.

• Section 1 rewrites subsection (a) of the 1997 Act to raise the qualifying household income limit for the full homestead exemption from $25,000 to $40,000.
• Section 2 requires the change to receive a two-thirds majority vote in both chambers of the General Assembly to comply with the Georgia Constitution.
• Section 3 directs the Pickens County election superintendent to hold a referendum on November 3, 2026, with a specific ballot question, and sets automatic repeal 365 days after the election if voters reject the measure or the election is not held.
• Section 4 makes the Act effective upon the Governor's signature or becoming law without signature, except for the referendum-dependent provisions in Section 3.
• Section 5 repeals any conflicting laws.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 590
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-27Senate Passed/Adopted (Senate)
6. 2026-03-27Senate Committee Favorably Reported (Senate)
7. 2026-03-25Senate Read and Referred (Senate)
8. 2026-03-23House Passed/Adopted (House)

• Rick Jasperse (R, HD-011)Primary sponsor

1. PassedHouse voteMarch 23, 2026

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

   Local Calendar : House Vote #739

2. PassedSenate voteMarch 27, 2026

   47 yea, 0 nay (6 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #825

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