Georgia legislature approves bill boosting Bremen senior tax exemption

A bill introduced by state Rep. Tyler Paul Smith seeks to raise the homestead exemption for qualified seniors from Bremen school district ad valorem taxes, after advancing through both the House and Senate, according to the Georgia State House.

As of Friday, March 27, the measure received unanimous approval, with the House voting 158-0 and the Senate voting 47-0 in favor.

Filed as HB1552 on Monday, March 16, during the 2026 regular session of the 158th General Assembly, the bill was formally titled: ’Bremen, City of; school district ad valorem tax; provide homestead exemption’.

Presented here is an overview, based on the bill’s text, with some explanatory interpretation for clarity.

The legislation increases the homestead exemption from City of Bremen independent school district ad valorem taxes for educational purposes to $90,000 of a home’s assessed value for residents who are at least 65 years old and have resided in and paid property taxes in the district for a minimum of five consecutive years. The bill defines eligible “senior citizens,” explains application and renewal procedures, specifies the exemption applies exclusively to school district taxes, and replaces any existing local homestead exemption for those taxes. It repeals the $10,000 exemption effective Jan. 1, 2027, and implements the new exemption starting with tax years on or after that date, contingent on voter approval in a November 2026 referendum.

Within the House, 65 Democrats and 93 Republicans gave their support, with no dissenting votes.

In the Senate, the bill also saw no opposition, with 18 Democrats and 29 Republicans voting in favor.

Smith is a graduate of The Citadel, earning his BA in 2013, and completed his JD at Atlanta’s John Marshall Law School in 2016.

A Republican, Smith won election to the Georgia State House in 2021, representing the 18th House District, following Kevin Cooke’s tenure.

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

In Georgia, the legislative process begins when a legislator, often at the request of 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 receives its first reading and is assigned to committee, the main venue for debate and research. Once approved, the bill moves to the chamber floor for a third reading, debate, and vote. Passing both the House and Senate is required, and if different versions are approved, a conference committee may reconcile them before the bill goes to the governor. The governor has six days during the session—or 40 days after session adjournment (Sine Die)—to sign, veto, or allow the bill to become law without signature. The Georgia General Assembly convenes annually for a 40-day session starting the second Monday in January.

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