Georgia Senate Bill SB575

Georgia 2025-2026 Regular Session

• Introduced: 2/24/26
• Refer: 2/25/26
• Report Pass: 3/3/26
• Engrossed: 3/3/26
• Report Pass: 3/18/26
• Enrolled: 4/10/26

Caption

City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption

Summary

SB 575 creates a local homestead property tax exemption for residents of the City of Metter who are age 65 or older and meet an income cap. The exemption reduces the assessed value of a qualifying homestead by $4,000 for City of Metter ad valorem taxes levied for municipal purposes. To qualify, the senior citizen’s federal adjusted gross income, combined with the income of a spouse who also lives in the home, must not exceed $10,000 for the prior year. The bill sets out application and renewal procedures. Eligible residents must file an application with the city or its designee and provide age, income, and other information needed to verify eligibility. Once approved, the exemption renews automatically each year so long as the homeowner continues to occupy the property as a homestead, though the recipient must notify the city if they become ineligible. The exemption applies only to municipal taxes and does not affect state, county, or school district taxes, and it is in addition to any other homestead exemption already available for City of Metter municipal taxes.

Impact

If enacted, SB 575 would amend the local tax structure for the City of Metter by reducing municipal ad valorem tax liability for qualifying low-income senior homeowners. It would not change statewide tax law generally, but it would create a special local exemption tied to the city’s municipal tax base and require the city to administer applications, renewals, and eligibility determinations. The bill also includes a local referendum requirement, meaning the exemption would not take effect unless approved by Metter voters, and it is structured to begin for taxable years on or after January 1, 2027.

Sentiment

The available voting history suggests strong support for the bill. It passed the Georgia Senate on the Local Consent Calendar by a 42-0 vote and the House by a 159-2 vote, indicating broad bipartisan approval and little recorded opposition. No committee transcripts were provided, so there is no additional discussion record showing substantive debate.

Contention

The main policy issue inherent in the bill is whether to provide targeted property tax relief to a narrow group of taxpayers—Metter residents age 65 or older with very low income—while leaving other taxpayers unaffected. Because the exemption is limited to municipal taxes and requires a local referendum, any contention would likely center on local revenue impacts, fairness to non-qualifying taxpayers, and the administrative burden of verifying income and eligibility. The near-unanimous votes suggest that any opposition was minimal and not strongly reflected in the legislative record provided.