City of Metter; ad valorem taxes for municipal purposes; provide a homestead exemption

City tax break for eligible Metter seniors

The law creates a $4,000 reduction in a qualifying home's assessed value for Metter city property taxes, subject to voter approval. This is not a $4,000 tax refund; savings depend on the city tax rate. You must be at least 65 by January 1 of the application year. Your prior-year federal adjusted gross income, plus that of a spouse living in the home, must not exceed $10,000. The home must qualify as your homestead under Georgia law. You or your agent must apply to the city or its designee with age, income, and other eligibility information. The city must provide forms. Once approved, the exemption renews without annual applications while you occupy the homestead and remain eligible. You must tell the city when you no longer qualify. It adds to other city homestead exemptions and includes city taxes for bonded debt. State, county, and school taxes are unchanged, and value above the exemption remains taxable. The city must hold a Yes/No vote on the Tuesday after the first Monday in November 2027. Approval requires more than half of votes cast and makes the exemption effective for tax years beginning January 1, 2027. Without approval or a properly held election, the exemption does not take effect. The act is then automatically repealed 365 calendar days after the election date. Metter pays election costs, publishes notice weekly for two weeks, and certifies results to the Secretary of State. A court can compel the election if the election superintendent fails to conduct it.