HB1575: HB1575 Kingsland, City of; ad valorem tax; apply exemption to residents 62 years or older

Since 1992, City of Kingsland residents have been able to get a homestead exemption that reduces their city property taxes once they reach a certain age. This bill amends that 1992 law to lower the qualifying age from 65 to 62, letting more older residents claim the $25,000 exemption on the assessed value of their home for municipal purposes, including taxes used to pay off city bonds. Because this changes local tax law, it requires a two-thirds vote in the Georgia House and Senate, and it does not take effect automatically. Kingsland voters must approve it in a referendum set for November 2026. If approved, the age change takes effect January 1, 2027. If rejected or if no election is held, the change never takes effect and the bill repeals itself a year after the election date.

• Lowers the minimum age to qualify for the City of Kingsland's homestead exemption from city ad valorem (property) taxes from 65 to 62 years old.
• Keeps the exemption amount at $25,000 of a home's assessed value, unchanged from current law.
• Requires a two-thirds majority vote in both the Georgia House and Senate before the change can take effect, per the state constitution.
• Requires Kingsland's election superintendent to hold a referendum in November 2026 asking voters to approve or reject the age change.
• Sets the change to take effect January 1, 2027 only if voters approve it, and automatically repeals the bill 365 days after the election if voters reject it or no election occurs.

Kingsland residents aged 62 to 64 who own homes and would newly qualify for the property tax exemption, the City of Kingsland's finance and tax office, Camden County's election superintendent who must run the referendum, and local voters who will decide the measure at the ballot box.

If voters approve the change, homeowners in Kingsland between 62 and 64 would start receiving a $25,000 reduction in the assessed value used to calculate their city property tax bill starting with the 2027 tax year, three years earlier than current law allows.

• Section 1 rewrites subsection (a) of the 1992 Act to change the qualifying age for the homestead exemption from residents 65 and older to residents 62 and older, keeping the $25,000 exemption amount.
• Section 2 requires the change to receive a two-thirds majority vote in both chambers of the General Assembly under the Georgia Constitution's Article VII, Section II.
• Section 3 requires a Kingsland referendum on the Tuesday after the first Monday in November 2026, with the ballot language spelled out, and sets automatic repeal 365 days after the election if voters reject it.
• Section 4 sets the Act's effective date as July 1, 2026, applying to taxable years beginning on or after January 1, 2027, contingent on voter approval.

1. 2026-05-12Effective Date 2026-07-01
2. 2026-05-12Act 683
3. 2026-05-12House 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)

• Steven Sainz (R, HD-180)Primary sponsor
• John Corbett (R, HD-174)

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
• Kingsland
• local elections
• senior citizens