HB1595: HB1595 Clarke County; school district ad valorem tax; revise how income cap is calculated

Clarke County and the Unified Government of Athens-Clarke County offer a homestead exemption that freezes a qualifying homeowner's assessed property value at a 'base year' level, so rising property values don't automatically raise their tax bill. To qualify, a homeowner's household income cannot exceed a certain cap. This bill amends the 1992 law (as amended in 2022) that created this exemption. It rewrites the income cap rule so that a resident only qualifies if their household income for the prior year does not exceed 200 percent of the federal poverty guideline amount for their household size, as published each year by the U.S. Department of Health and Human Services. The bill repeals any conflicting laws and applies specifically to Athens-Clarke County and the Clarke County School District.

• Rewrites the income eligibility test for the Clarke County low-income base year homestead exemption from Athens-Clarke County ad valorem (property) taxes.
• Sets the new income cap at 200 percent of the federal poverty guideline for the person's household size, based on the prior year's income.
• Leaves in place the underlying exemption structure that freezes a qualifying home's assessed value at its base year level for unified government tax purposes.
• Repeals any prior laws or provisions that conflict with the revised income calculation.

Homeowners in Athens-Clarke County who claim the low-income base year homestead property tax exemption, especially lower-income and senior residents whose eligibility depends on this income cap, along with the Unified Government of Athens-Clarke County and the Clarke County School District, which administer and rely on this local tax exemption.

Because eligibility is now pegged to federal poverty guidelines, which are adjusted annually and vary by household size, the income threshold for this tax break could shift each year, potentially changing which Athens-Clarke County homeowners qualify for this exemption on their property tax bills.

• Section 1 amends Section 2, subsection (b), paragraph (2) of the 1992 Clarke County homestead exemption Act (as amended in 2022).
• The revised text keeps the base year assessed value exemption, which shields increases in assessed value above the base year from unified government taxes.
• It clarifies that the exemption does not cover new improvements or added land, and adjusts the base year value if property is removed from the homestead.
• It sets the income eligibility limit at 200 percent of the household-size-based federal poverty guideline published annually by the U.S. Department of Health and Human Services.
• Section 2 repeals any laws or parts of laws that conflict with this Act.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 691
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)

• Spencer Frye (D, HD-122)Primary sponsor
• Trey Rhodes (R, HD-124)
• Houston Gaines (R, HD-120)
• Eric Gisler (D, HD-121)

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
• Clarke County
• Athens-Clarke County government
• local legislation