Bill creating $75,000 Madison County senior school tax exemption wins final passage in Georgia

A recently approved measure from state Rep. Rob Leverett aims to give Madison County residents 70 and older a $75,000 homestead exemption from school district ad valorem taxes, following passage in both the House and Senate, the Georgia State House reports.

The bill achieved passage in both chambers as of Friday, March 20, receiving 161-2 approval in the House and 44-0 in the Senate.

Designated as HB1515 and introduced on Wednesday, March 4, during the 2026 regular session of the 158th General Assembly, the measure is formally titled: ’Madison County; school district ad valorem tax; provide homestead exemption.’

The overview below is based on the actual bill text and includes interpretations for clarity.

In summary, this legislation enables Madison County school district residents aged 70 or older to receive a $75,000 exemption of assessed property value from school district ad valorem taxes supporting education, excluding levies for bonded obligations. To qualify, seniors must apply with the county tax commissioner. Once granted, the exemption automatically renews for the applicant’s established primary residence, provided eligibility is maintained and reported if changed. This replaces any other school tax homestead exemption for the property and would begin with tax years starting Jan. 1, 2027, pending approval by district voters in the November 2026 referendum and as long as no inconsistent statewide constitutional amendments are approved.

In the House, 69 Democrats and 92 Republicans were in favor, while two Republicans opposed the measure.

The Senate vote saw 17 Democrats and 27 Republicans in support, with no objections recorded.

Rep. Alan Powell (Republican-33rd) served as a co-sponsor for the legislation.

Leverett holds a BA from Dartmouth College, earned in 1986, and a JD from the University of Georgia.

A Republican, Leverett won election to the Georgia State House in 2023 to represent the 123rd House District, succeeding Mark Newton.

Gov. Brian Kemp signed the bill into law on Monday, May 11.

Georgia’s legislative process typically starts when a legislator, sometimes responding to constituent requests, collaborates with Legislative Counsel to prepare a bill. After filing, the bill receives its first reading and is referred to committee for consideration and amendments. Approved proposals return for a third reading, further debate, and chamber vote. Passage in both chambers is required, occasionally following a conference committee, before reaching the governor, who may sign, veto, or let it become law without signature within specific deadlines. The Georgia General Assembly customarily holds a 40-day session each year, starting the second Monday of January.

Information in this article was obtained from the Georgia State House. The source data can be found here.