Bill updating Clarke County homestead exemption formula approved unanimously by Georgia lawmakers

A bill authored by State Rep. Spencer Frye aims to update the process used to determine the income cap for Clarke County’s low-income homestead exemption, after receiving approval in both chambers, according to the Georgia State House.

Final passage came on Thursday, April 2, when the House voted 153-0 and the Senate 49-0 in support of the measure.

Filed as HB1595 on Friday, March 20 in the 2026 regular session of the 158th General Assembly, the legislation was formally introduced as: ‘Clarke County; school district ad valorem tax; revise how income cap is calculated’.

Presented below is our summary based on the original bill text, with interpretive notes to clarify its contents.

Essentially, the new measure modifies local law on homestead exemptions for Clarke County by changing the method for calculating the income cap for a low-income base year assessed value homestead exemption from certain Athens-Clarke County ad valorem taxes. The exemption remains tied to the difference between the current assessed value and its base year value, omitting the impact of new improvements or additional land while accounting for removed land. Under the bill, a household’s prior-year income cannot exceed 200% of the federal poverty guideline for the relevant household size to qualify.

Support in the House included 61 Democrats and 92 Republicans, and there were no votes in opposition.

The Senate gave its approval with votes from 19 Democrats and 30 Republicans, again with no opposition.

The proposal was co-sponsored by Rep. Houston Gaines (Republican-120th), Rep. Eric Gisler (Democrat-121st), and Rep. Trey Rhodes (Republican-124th).

Frye received his Bachelor of Science from the University of Georgia in 2014.

A Democrat, Frye has represented Georgia’s 122nd House District since 2023.

Gov. Brian Kemp signed the legislation into law on Tuesday, May 12.

In Georgia, the legislative process starts when a member drafts a bill with the Office of Legislative Counsel. After the draft is filed with respective clerks, it gets its first reading and is assigned to the proper committee, where thorough discussion occurs. Should it advance, the measure has a third reading on the chamber floor, followed by debate and vote. If the House and Senate pass different versions, a conference committee may resolve disparities. When both chambers pass the same bill, it proceeds to the governor, who has six days during session—or up to 40 days after adjournment—to act. Each annual Georgia General Assembly runs for a 40-day period starting the second Monday of January.

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