Bibb County; ad valorem tax for educational purposes; provide a homestead exemption

School tax relief for Bibb County seniors

The law creates school property tax exemptions for Bibb County school district residents age 65 or older, subject to voter approval. With approval, the exemptions begin with tax years starting January 1, 2027. Ages 65–74 get $17,000 of assessed home value exempted; ages 75–84 get $32,000; ages 85 and older get the full assessed value exempted. Any value above the exemption remains taxable. The exemption covers the district’s school taxes, including taxes for bond interest and repayment. It does not cover state, county, municipal, or independent school district taxes. It replaces, rather than adds to, other Bibb County school district homestead exemptions. You or your agent must apply to the Bibb County tax commissioner, who provides forms and checks initial and continuing eligibility. After a proper first application, renewal is automatic while you occupy the property as your homestead. You must report eligibility changes to the tax commissioner. The law requires a referendum on November 3, 2026, with approval by more than half of votes cast. Bibb County pays election costs. Officials must publish notice in the county’s official newspaper for two consecutive weeks, present the three age-based exemptions on the ballot, and certify results to the Secretary of State. The election superintendent’s duties are mandatory and enforceable through a court order requiring the election or an alternative date allowed by law. Without voter approval, or without an election conducted as required, the exemption section is automatically repealed on the 365th calendar day following the election date.