HB 1562: Pike County; ad valorem tax; increase amount of homestead exemption for residents who are totally disabled

Pike County currently offers a homestead exemption from county property taxes for residents who are totally disabled. This bill would increase that exemption and add new tiers based on age and length of residency. All totally disabled residents would get a $15,000 exemption. Starting in 2028, disabled residents age 70 or older who have lived in the county 5 to 9 years would get $17,500. Starting in 2031, those 75 or older with 10 to 19 years of residency would get $22,500. Starting in 2035, those 80 or older with 20 or more years of residency would get $30,000. Because this changes a local tax exemption, the Georgia Constitution requires a two-thirds vote in both legislative chambers and approval by Pike County voters in a referendum set for November 2026. If voters approve, the change takes effect January 1, 2027. If voters reject it or no election is held, the entire Act is automatically repealed a year after the election date.

• Raises the base homestead property tax exemption for all totally disabled Pike County residents to $15,000 of assessed home value.
• Creates a $17,500 exemption tier starting in 2028 for disabled residents age 70 or older who have lived in the county 5 to 9 years.
• Creates a $22,500 exemption tier starting in 2031 for disabled residents age 75 or older who have lived in the county 10 to 19 years.
• Creates a $30,000 exemption tier starting in 2035 for disabled residents age 80 or older who have lived in the county 20 or more years.
• Requires a countywide referendum in November 2026 before the new exemption amounts can take effect, with automatic repeal if voters reject it.
• Clarifies that residency time counted toward the higher tiers does not need to be consecutive years.

Totally disabled homeowners in Pike County who qualify for the homestead exemption, especially older long-term residents who would become eligible for larger exemptions over time. Pike County's tax digest and the county election superintendent, who must run the referendum, are also directly affected.

If approved by voters, disabled homeowners in Pike County would owe less in county property taxes, with the biggest savings going to older residents who have lived there the longest. The increases phase in gradually through 2035, and the whole plan depends on a successful 2026 referendum.

• Section 1 rewrites subsection (b) of the 2002 Pike County homestead exemption law to set the $15,000 base exemption and the three new age/residency tiers.
• 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 for local tax changes.
• Section 3 requires Pike County's election superintendent to hold a referendum on the Tuesday after the first Monday in November 2026, with ballot language quoted in the bill.
• Section 3 sets the effective date of January 1, 2027 if voters approve, and provides for automatic repeal 365 days after the election if they do not.
• Section 3 allows any Pike County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.
• Section 4 sets the general effective date as upon the Governor's approval or becoming law without signature, except for the referendum timing in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 596
3. 2026-05-11House Date Signed by Governor (Cámara de Representantes)
4. 2026-04-10House Sent to Governor (Cámara de Representantes)
5. 2026-04-02Senate Passed/Adopted (Senado)
6. 2026-04-02Senate Committee Favorably Reported (Senado)
7. 2026-03-27Senate Read and Referred (Senado)
8. 2026-03-27House Passed/Adopted By Substitute (Cámara de Representantes)

• Beth Camp (R, HD-135)Patrocinador principal

1. AprobadaVotación: Cámara de Representantes27 de marzo de 2026

   153 a favor, 0 en contra (20 sin votar, 3 ausentes)

   Local Calendar : House Vote #772

2. AprobadaVotación: Senado2 de abril de 2026

   49 a favor, 0 en contra (3 sin votar, 2 ausentes)

   Local Consent Calendar: Senate Vote #927

• property taxes
• homestead exemption
• Pike County
• disability benefits
• local referendum