HB1562: HB1562 Pike County; ad valorem tax; increase amount of homestead exemption for residents who are totally disabled

Pike County currently gives totally disabled residents a homestead exemption from county property taxes under a 2002 law. This bill rewrites that exemption to increase the base amount to $15,000 of a home's assessed value for all totally disabled residents, and then adds higher exemption tiers tied to age and years of residency in the county: $17,500 starting in 2028 for those 70 or older who have lived in Pike County five to nine years, $22,500 starting in 2031 for those 75 or older with ten to 19 years of residency, and $30,000 starting in 2035 for those 80 or older with 20 or more years of residency. Because this changes a local tax exemption, the Georgia Constitution requires a two-thirds vote in both chambers and a countywide referendum. Pike County voters would decide the question in a November 2026 election. If approved, the new exemption amounts take effect January 1, 2027; if rejected or if the election is not held, the whole Act is automatically repealed a year after the election date.

• Raises the basic homestead property tax exemption for totally disabled Pike County residents to $15,000 of assessed home value.
• Creates three additional exemption tiers ($17,500, $22,500, $30,000) phased in from 2028 to 2035, based on age and years of county residency.
• Counts total time living in the county toward residency requirements even if the years were not consecutive.
• Requires a countywide referendum in November 2026 before the new exemption amounts can take effect.
• Sets automatic repeal of the whole Act if voters reject it or if the election is not properly held.

Totally disabled residents of Pike County who own homes and pay county property taxes, especially older long-term residents who would qualify for the larger exemption tiers; Pike County's election superintendent, who must run the referendum; and Pike County government, which absorbs election costs and reduced tax revenue.

If voters approve it, eligible disabled homeowners in Pike County would owe less in county property taxes, with the biggest savings going to older residents who have lived in the county the longest. If voters reject it, the whole increase disappears and current exemption levels stay in place.

• Section 1 revises the 2002 Pike County homestead exemption law to set a base exemption of $15,000 of assessed value for all totally disabled residents.
• Section 1 also creates escalating exemptions tied to age and years lived in the county: $17,500 (age 70+, 5-9 years) starting 2028, $22,500 (age 75+, 10-19 years) starting 2031, and $30,000 (age 80+, 20+ years) starting 2035.
• Section 1 clarifies that years of residency need not be consecutive to count toward the total.
• Section 2 requires the Act to pass by a two-thirds majority in both the House and Senate under the Georgia Constitution's rules for local tax laws.
• Section 3 orders a Pike County referendum on the Tuesday after the first Monday in November 2026, with the new exemptions taking effect January 1, 2027 if approved.
• Section 3 provides that the Act is automatically repealed 365 days after the election if voters reject it or the election is not held as required, and allows a court-ordered election if the superintendent fails to act.
• Section 4 sets the Act's general effective date as upon the Governor's approval, except for the referendum provisions in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 596
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
• disability benefits
• Pike County
• local referendum