HB1552: HB1552 Bremen, City of; school district ad valorem tax; provide homestead exemption

Since 2008, the City of Bremen independent school district has offered a $10,000 homestead exemption from school property taxes to residents 62 or older whose income (excluding certain retirement income) is $10,000 or less. This bill would replace that exemption with a much larger one: $90,000 of a home's assessed value would be exempt from school district property taxes for residents 65 or older who have lived in and paid property taxes within the district for at least five consecutive years. Unlike the old exemption, this one has no income limit. Anyone already receiving the old $10,000 exemption would automatically get the new $90,000 exemption without reapplying. The old exemption would be repealed as of January 1, 2027. Because the bill changes a local school tax exemption, Georgia's constitution requires it to be approved by voters in the City of Bremen school district at a November 2026 referendum before it can take effect.

• Creates a new $90,000 homestead exemption from City of Bremen independent school district property taxes for residents 65 or older who have lived in and paid property taxes in the district for at least five straight years.
• Repeals the prior $10,000 exemption (created by a 2008 law) that had applied to residents 62 or older with income of $10,000 or less, effective January 1, 2027.
• Automatically enrolls anyone already receiving the old $10,000 exemption into the new $90,000 exemption without requiring a new application.
• Requires people newly seeking the exemption to apply with the City of Bremen's governing authority or its designee, providing age and other eligibility information.
• Schedules a November 2026 referendum in the City of Bremen school district, with the new exemption taking effect January 1, 2027 only if voters approve it.
• Requires a two-thirds vote in both the House and Senate for the bill to become law, since it changes a constitutional homestead exemption.

Senior homeowners age 65 and older who have lived in and paid property taxes within the City of Bremen independent school district for at least five years, current holders of the older $10,000 exemption, the City of Bremen's municipal election superintendent, and voters in the district who will decide the referendum.

Eligible seniors in the Bremen school district would see a large increase in the portion of their home's value shielded from school property taxes, from $10,000 to $90,000, and would no longer face an income cap. The change only takes effect if district voters approve it in the November 2026 election.

• Section 1 defines eligibility: residents 65 or older who have been residents and property taxpayers of the district for at least five consecutive years, with no income limit, unlike the prior exemption.
• Section 1(b) sets the new exemption at $90,000 of assessed home value, exempt from City of Bremen independent school district ad valorem taxes for educational purposes.
• Section 1(c) automatically transfers anyone currently receiving the old $10,000 exemption to the new exemption without a new application.
• Section 1(e) clarifies the exemption applies only to school district taxes, not state, county, or municipal taxes, and applies starting with taxable years on or after January 1, 2027.
• Section 2 repeals the 2008 law creating the $10,000 exemption, effective January 1, 2027.
• Section 3 requires a two-thirds majority vote in both legislative chambers for the Act to become law.
• Section 4 requires a November 2026 referendum in the district; if voters reject it or no election occurs, the Act is automatically repealed 365 days after the election date.
• Section 5 makes the Act effective upon the Governor's approval, except for the referendum provisions in Section 4.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 591
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)

• Tyler Smith (R, HD-018)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
• school district taxes
• senior citizens
• Bremen City Schools