Georgia House Bill HB1307

Georgia 2025-2026 Regular Session

• Introduced: 2/12/26
• Report Pass: 3/10/26
• Engrossed: 3/10/26
• Refer: 3/12/26
• Report Pass: 3/19/26
• Enrolled: 4/6/26

Caption

Brookhaven, City of; increase existing homestead exemption for senior citizens and disabled persons to $200,000.00

Summary

House Bill 1307 amends the City of Brookhaven’s municipal charter to increase the homestead exemption for eligible senior citizens and disabled residents from $160,000 to $200,000 of assessed home value for city ad valorem taxes. The bill applies only to Brookhaven residents who qualify as disabled or as eligible senior citizens, and it specifies that the exemption is for municipal purposes only. The measure also sets out the procedural requirements for implementation. It requires a local referendum in Brookhaven, to be held on the Tuesday after the first Monday in November 2026, with the exemption increase taking effect on January 1, 2027 only if approved by a majority of voters. If the referendum fails or is not properly conducted, the bill provides for automatic repeal after 365 days. It also includes publication, certification, and mandamus provisions to ensure the election is carried out, and it states that conflicting laws are repealed.

Impact

If enacted and approved by Brookhaven voters, the bill would reduce municipal property tax liability for qualifying senior citizens and disabled homeowners by expanding the homestead exemption by $40,000. It would amend the local act creating the City of Brookhaven and affect only city ad valorem taxes for municipal purposes, not county, school, or state property taxes. The bill also creates a local election requirement and enforcement mechanism tied to the city’s election superintendent and the Secretary of State.

Sentiment

The bill appears to have broad support and little opposition. It passed the House 157-0 and the Senate 47-0, indicating unanimous legislative approval in both chambers. No committee transcript or recorded debate is provided, but the vote totals suggest the measure was viewed favorably as a targeted tax relief proposal for vulnerable homeowners.

Contention

There is no evident substantive controversy in the available record. The main procedural issue is that the exemption increase is contingent on a Brookhaven referendum, so the local electorate must approve it before it can take effect. The bill also requires the city to bear the cost of the election and includes mandatory compliance and mandamus language, but no opposition or competing viewpoints are reflected in the provided materials.