HB 1564: Lee County; school district ad valorem tax; provide homestead exemption

This bill applies only to the Lee County school district. It would let homeowners who are 67 or older claim an exemption covering the entire assessed value of their home when it comes to the portion of school property taxes used to pay off school district bonds (borrowed money used for construction and other projects). It would not affect state, county, municipal, or independent school district taxes, and it stacks on top of any other homestead exemption the person already has. To qualify, a homeowner must apply with the Lee County tax commissioner and prove their age; once approved, the exemption renews automatically each year unless the person becomes ineligible. Because this changes property tax law, Georgia's constitution requires the bill pass by a two-thirds vote in both chambers, which it did, and then go to Lee County voters in a November 2026 referendum. If approved, it starts January 1, 2027; if rejected or the election isn't held, the whole Act repeals itself a year after the election.

• Creates a new homestead exemption for Lee County school district residents age 67 or older, covering the full assessed value of their home for school bond related property taxes only.
• Requires homeowners to apply with the Lee County tax commissioner and provide proof of age to receive the exemption.
• Makes the exemption automatically renew each year as long as the person still lives in the home, without needing to reapply.
• Limits the exemption so it does not reduce state, county, municipal, or independent school district taxes, and stacks it with existing exemptions.
• Requires Lee County voters to approve the measure in a November 2026 referendum before it can take effect on January 1, 2027.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly held.

Lee County school district residents aged 67 and older who own homes, the Lee County tax commissioner's office that processes applications, the Lee County election superintendent who must run the referendum, and the Lee County school district, which bears the election costs.

Eligible senior homeowners in the Lee County school district could see the bond related portion of their school property tax bill eliminated entirely, easing costs for older residents on fixed incomes, while the school district's bond debt repayment funding would rely on a narrower base of remaining taxpayers.

• Section 1 defines a senior citizen as someone 67 or older by January 1 of the application year and grants a full-value exemption on school bond related property taxes only.
• Section 1(c) and (d) require an application to the Lee County tax commissioner, with automatic annual renewal once granted.
• Section 1(e) clarifies the exemption does not touch state, county, municipal, or independent school district taxes and adds to any other existing exemption.
• Section 1(f) sets the exemption to apply starting with tax years on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, consistent with the Georgia Constitution.
• Section 3 requires a November 2026 referendum in the Lee County school district, with the Act taking effect January 1, 2027 if approved, and automatic repeal 365 days after the election if rejected or not held.
• Section 4 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except where Section 3 controls.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 598
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 (Cámara de Representantes)

• Bill Yearta (R, HD-152)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
• senior citizens
• Lee County schools
• local referendum