Lee County; school district ad valorem tax; provide homestead exemption

School tax relief for Lee County seniors

The law creates a Lee County school property tax exemption, subject to local voter approval. It covers your home's full assessed value starting January 1, 2027, but excludes school taxes for bond debt. You must occupy the home and be at least 80 by January 1 of the year you apply. Your prior-year income, including a spouse living in the home, must total no more than $40,000. Income means Georgia taxable net income plus otherwise excluded Social Security and other retirement, survivor, or disability benefits. You or your agent must apply to the Lee County Tax Commissioner, who provides forms and checks eligibility. The exemption renews automatically while you occupy the home and certify each year that you meet the income limit. You must report when you become ineligible. This exemption adds to other homestead exemptions; state, county, municipal, and independent school district taxes remain unchanged. The law requires a local vote on November 3, 2026, with approval by more than half of votes cast. Without approval, or without the required election, the exemption section is repealed on the 365th day after that election date. The school district pays election costs, and the election's date and purpose must be published for two successive weeks.