HB1563: HB1563 Pike County; ad valorem tax; increase amount of homestead exemption for residents who are senior citizens

Pike County currently gives senior citizens a homestead exemption from county property taxes under a 2002 law. This bill would amend that law to increase the exemption amounts and add extra tiers based on how long a senior citizen has lived in the county. Starting immediately, all senior citizens in Pike County would get a $15,000 exemption on their home's assessed value. Beginning in the 2028 tax year, seniors 70 or older who have lived in the county five to nine years would get $20,000. Beginning in 2031, seniors 75 or older with ten to 19 years of residency would get $30,000. Beginning in 2035, seniors 80 or older with 20 or more years of residency would get $50,000. Because the change involves a local tax exemption, it must first pass by a two-thirds vote in the General Assembly and then be approved by Pike County voters in a November 2026 referendum before taking effect on January 1, 2027. If voters reject it, the law is automatically repealed a year after the election.

• Increases the Pike County senior citizen homestead property tax exemption to $15,000 of assessed home value for all qualifying seniors.
• Adds a $20,000 exemption tier starting in 2028 for seniors 70 or older who have lived in the county five to nine years.
• Adds a $30,000 exemption tier starting in 2031 for seniors 75 or older who have lived in the county ten to 19 years.
• Adds a $50,000 exemption tier starting in 2035 for seniors 80 or older who have lived in the county 20 years or more.
• Requires a countywide referendum in November 2026 before the change can take effect, and automatically repeals the bill if voters reject it or the election is not held.
• Counts total (not necessarily consecutive) years of residency in Pike County toward the length-of-residency requirements.

Senior citizen homeowners in Pike County who qualify for the homestead exemption, especially longtime residents in their 70s and older, along with the Pike County tax digest and election superintendent, who must administer the referendum and any resulting tax changes.

If approved by voters, senior homeowners in Pike County would see a larger reduction in the taxable value of their homes, lowering their county property tax bills, with the biggest savings reserved for older residents who have lived in the county the longest.

• Section 1 revises subsection (a) of Section 2 of the 2002 Pike County homestead exemption law to set the new $15,000, $20,000, $30,000, and $50,000 exemption tiers tied to age and years of residency.
• Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate to comply with the Georgia Constitution's requirements for local tax legislation.
• Section 3 calls for a Pike County referendum on the Tuesday after the first Monday in November 2026, with Section 1 taking effect January 1, 2027 if approved.
• Section 3 provides that if the referendum fails or is not held, the Act is automatically repealed 365 days after the election date, and allows a court to order the election superintendent to conduct the vote if they fail to do so.
• Section 4 sets the effective date for the rest of the Act (aside from Section 1) as upon the Governor's approval or the Act becoming law without signature.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 597
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 By Substitute (House)

• Beth Camp (R, HD-135)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
• senior citizens
• Pike County
• local referendum