State Rep. Spencer Frye has put forward a new bill in the Georgia House designed to revise the criteria for income eligibility tied to certain homestead tax exemptions, the Georgia State House reports.
Filed as HB1595 on Friday, March 20, during the 2026 regular session of the 158th General Assembly, the bill is titled: ‘Clarke County; school district ad valorem tax; revise how income cap is calculated.’
Below is our review, based on the official bill text, with some interpretation to increase clarity about the measure’s details.
The legislation modifies a local law related to homestead exemptions in Clarke County by changing how the income cap is determined for the low-income base year assessed value homestead exemption from certain Athens-Clarke County ad valorem taxes. It maintains the exemption as the difference between the current assessed homestead value and the base year value, excluding the impact of new improvements or added land and adjusting for any reductions in land. Eligibility is set so that a household’s prior-year earnings must not surpass 200% of the federal poverty guideline for its size.
The bill is co-sponsored by Rep. Trey Rhodes (Republican-124th), Rep. Houston Gaines (Republican-120th), and Rep. Eric Gisler (Democrat-121st).
Since this session began, Frye has submitted 12 additional bills.
Frye earned a Bachelor of Science from the University of Georgia in 2014.
A Democrat, Frye began representing Georgia’s 122nd House District in the State House after being elected in 2023.
For background, the Georgia legislative process begins when a legislator, sometimes working in response to a constituent, collaborates with the Office of Legislative Counsel to draft a bill. After submission to the Clerk of the House or Secretary of the Senate, it gets a first reading and heads to committee for most discussion and amendments. If it moves forward, the bill is considered for a third reading, debated, and put to a vote on the floor. To become law, both chambers must approve, and in cases of differences, a conference committee may reconcile versions before the governor considers it. The governor has six days during session—or 40 days after the session ends (Sine Die)—to sign, veto, or permit the bill to become law without signature. The Georgia General Assembly gathers each year for a 40-day session starting the second Monday in January.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB1425 | 02/24/2026 | Worker Tariff Relief Program Act; enact |
| HB1331 | 02/17/2026 | Georgia Minimum Wage Law; minimum wage pay to workers whose compensation consists wholly or partially of gratuities; provide |
| HB1292 | 02/12/2026 | Health; exempt from certificate of need requirements certain nursing homes for war veterans |
| HB1171 | 02/03/2026 | Landlord and tenant; establish minimum habitability standards consistent with recognized housing standards |
| HB1050 | 01/27/2026 | Law enforcement officers and agencies; protection of student data from immigration officials under certain circumstances; provide |
| HB1049 | 01/27/2026 | Donation Without Hesitation Act; enact |
| HB1046 | 01/27/2026 | Corporations, partnerships, and associations; restrict powers to only the powers the General Assembly expressly grants |
| HB405 | 02/11/2025 | Insurance; require licensed adjusters to be licensed contractors |
| HB402 | 02/11/2025 | Public Service Commission; establishment of renewable energy sources and renewable energy portfolio standard goals for electric service providers; provide |
| HB401 | 02/11/2025 | Insurance; prohibit insurers from considering advertising costs when making or using insurance rates |
| HB400 | 02/11/2025 | Community Housing Options Increase Cost Efficiency (CHOICE) Act; enact |
| HB261 | 02/04/2025 | Motor vehicles; annual reduction of licensing fees for alternative fueled vehicles; provide |
Information in this article was collected from the Georgia State House. The original data source is available here.
