GA HB1538

Macon-Bibb County residents ages 65-74 would receive a $17,000 homestead exemption from county ad valorem taxes; ages 75-84 would receive a $32,000 exemption; ages 85 and older would receive a full exemption of the assessed value

Exemptions apply only to county taxes, not state, school district, or municipal ad valorem taxes, and replace any other existing county homestead exemptions

Applicants must file with the Macon-Bibb County tax commissioner; once approved, the exemption automatically renews annually while the resident occupies the homestead

Requires approval by two-thirds majority in both legislative chambers and a voter referendum on the Tuesday after the first Monday in November 2026

If approved by voters, exemptions take effect January 1, 2027; if the referendum fails or is not held, the Act automatically repeals 365 days after the scheduled election date