Legislation providing Palmetto seniors with city tax exemption moves through Georgia House and Senate

A newly enacted measure from State Rep. Lydia Glaize establishes a homestead exemption from city ad valorem taxes for Palmetto residents 65 and older, following passage in both chambers, according to the Georgia State House.

It was approved by both legislative bodies as of Thursday, April 2, with a unanimous 153-0 vote in the House and a 49-0 vote in the Senate.

Filed as HB1558 on Monday, March 16 during the 2026 regular session of the 158th General Assembly, the bill is officially titled: ’Palmetto, City of; ad valorem tax for municipal purposes; provide homestead exemption’.

The breakdown below, based on the actual bill text, offers clarification of its stipulations.

This bill establishes that Palmetto residents aged at least 65 will receive a homestead exemption from all municipal ad valorem taxes equivalent to the full assessed value of their primary home, effective with tax years beginning Jan. 1, 2027. Eligible individuals are required to file an initial application with the city. Once granted, the exemption continues automatically as long as the property remains the applicant’s homestead, with notification required if eligibility changes. The exemption is exclusive to city taxes and supersedes other municipal homestead exemptions. The bill’s provisions only become active contingent on approval by a two-thirds General Assembly vote and a supportive city referendum in November 2026; if those requirements are not met, the measure is automatically repealed.

In the House, 61 Democrats and 92 Republicans voted for the bill; there were no dissenting votes.

In the Senate, the measure received support from 19 Democrats and 30 Republicans, also without objection.

Rep. Robert Dawson (Democrat-65th) served as co-sponsor for the bill.

Glaize earned her degree from Seton Hall University in 1982.

Glaize, a Democrat, was elected to serve Georgia’s 67th House District in 2023, succeeding former representative Micah Gravley.

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

In Georgia, the legislative process starts when a legislator, often responding to a constituent’s request, collaborates with the Office of Legislative Counsel to prepare bill language. After being filed with the Clerk of the House or the Secretary of the Senate, the legislation receives an initial reading before referral to committee for discussion and review. If it advances, it proceeds to the full chamber for further consideration and a vote following the third reading. Passage in both chambers is necessary—sometimes requiring a conference committee if amendments are made—before the bill reaches the governor. The governor then has six days during the session or 40 days after adjournment (Sine Die) to sign, veto, or allow the bill to become law without a signature. The Georgia General Assembly convenes for 40 legislative days each year, starting the second Monday in January.

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