Statham, City of; ad valorem tax for municipal purposes; provide homestead exemption

City tax relief for older Statham homeowners

The law creates a Statham homeowner tax break that requires majority approval in the November 3, 2026, city referendum. With voter approval, it applies to tax years beginning January 1, 2027. Homeowners age 62 or older by January 1 of the application year get a $20,000 assessed-value exemption. Those age 67 or older by that date get another $10,000, for $30,000 total. These amounts reduce taxable home value, not the tax bill dollar for dollar; value above the exemption remains taxable. The break covers only city taxes for municipal purposes, excluding taxes for city bond debt and state, county, or school taxes. It adds to other qualifying city homestead exemptions. Owners must live in the home and apply through the city or its designee, using city-provided forms and eligibility information. An agent can apply for them. Once granted, the exemption renews automatically while eligibility continues; owners or their agents must notify the city when eligibility ends. Without voter approval, or if the required election is not held, the exemption does not start and is repealed 365 days after the election date. The city pays for the referendum and must certify results to Georgia's Secretary of State. A court order can compel officials to carry out required election duties.