Brookhaven, City of; increase existing homestead exemption for senior citizens and disabled persons to $200,000.00

Bigger Brookhaven tax break for qualifying homeowners

The law sets a voter approval process to increase Brookhaven’s homestead exemption for eligible seniors and residents with disabilities. The exemption rises from $160,000 to $200,000 of the home’s assessed value, subject to that approval. It covers only city property taxes for municipal purposes, not state or county taxes. Savings depend on the city tax rate and the home’s assessed value. Brookhaven’s election superintendent must hold the vote on November 3, 2026. Approval requires more than half of the votes cast on the question. With approval, the higher exemption takes effect January 1, 2027. Without approval, or without the required election, the increase does not take effect. The act then automatically expires on the 365th calendar day after the scheduled election date. The city pays election costs, and notice must appear in DeKalb County’s official newspaper weekly for two consecutive weeks before voting. The superintendent must certify the result to Georgia’s Secretary of State. Any voter can ask a court to compel compliance if the superintendent fails or refuses to act. The court can require the scheduled election or direct voting on the next legally permitted election date.