HB1564: HB1564 Lee County; school district ad valorem tax; provide homestead exemption

This bill creates a new property tax break for older homeowners in the Lee County school district. Residents who are 67 or older would be exempt from the full assessed value of their home when it comes to the school district's ad valorem (property) taxes that are used specifically to pay off school bond debt, not general school operating taxes. To get the exemption, a homeowner must apply once with the Lee County tax commissioner; after that it renews automatically as long as they still live there. The exemption does not apply to state, county, municipal, or independent school district taxes, and it is added on top of any other homestead exemption the person already has. Because it affects tax policy, the Georgia Constitution requires a two-thirds vote in both legislative chambers and a local voter referendum, set for November 2026. If approved, the exemption starts January 1, 2027; if rejected or not held, the law automatically repeals itself a year after the election.

• Creates a full-value homestead property tax exemption for Lee County school district residents age 67 or older, but only for the portion of taxes that pay off school bond debt.
• Requires a one-time application with the Lee County tax commissioner, after which the exemption renews automatically each year without reapplication.
• Requires exemption holders to notify the tax commissioner if they become ineligible.
• Excludes the exemption from applying to state, county, municipal, or independent school district taxes, and stacks it on top of any other existing homestead exemption.
• Requires a November 2026 local referendum for voters in the Lee County school district to approve or reject the exemption before it can take effect.
• Automatically repeals the entire law if the referendum fails or is not held, one year after the election date.

Homeowners age 67 and older who live in the Lee County school district, the Lee County tax commissioner's office, which processes applications, and the Lee County election superintendent, who must organize and certify the referendum required for the exemption to take effect.

If voters approve it, eligible seniors in the Lee County school district would stop paying the school bond portion of their property taxes entirely, lowering their tax bills. Other Lee County taxpayers would continue covering that same bond debt, and the change depends entirely on the outcome of the November 2026 vote.

• Section 1 defines key terms and grants residents 67 or older a homestead exemption equal to the full assessed value of their home, but only for ad valorem taxes used to pay off Lee County school district bonded debt.
• Section 1(c)-(d) sets up the one-time application process with the Lee County tax commissioner and automatic annual renewal.
• Section 1(e) limits the exemption so it does not reduce state, county, municipal, or independent school district taxes, and makes it additive to other homestead exemptions.
• Section 1(f) sets the exemption to apply starting with the 2027 tax year.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, as required by the Georgia Constitution.
• Section 3 requires a November 2026 referendum in the Lee County school district, with automatic repeal one year after the election if voters reject it or no election is held.
• Section 4 sets the general effective date as upon the Governor's signature or becoming law without signature, except for the referendum provisions in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 598
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 bonds