GA HB1307

Increases the City of Brookhaven homestead exemption for senior citizens and disabled persons from $160,000.00 to $200,000.00 of assessed value for municipal ad valorem taxes

Requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to pass

Mandates a referendum election on the Tuesday following the first Monday in November 2026 for Brookhaven voters to approve or reject the exemption increase

If approved by voters, the increased exemption takes effect January 1, 2027; if rejected or the election is not held, the Act automatically repeals 365 days after the scheduled election date

Election costs to be paid by the City of Brookhaven, with judicial remedies available if the municipal election superintendent fails to conduct the required referendum