The Macon-Bibb County Board of Commissioners has unanimously approved a proposal to provide property tax relief for senior homeowners. The plan, which still requires approval from the state legislature and a public referendum, would introduce new tiers of exemptions based on age.
Under the proposed changes, residents aged 65 and older could receive an additional $10,000 exemption. Those aged 75 and older would be eligible for $15,000, while homeowners 85 and older could see their property taxes eliminated entirely. The policy would also remove existing income-based exemptions currently offered by both Macon-Bibb County and the Bibb County School District (BCSD).
Currently, two homestead exemptions are available in Bibb County: a general $7,000 exemption for all residential homesteads and an extra $4,000 exemption for residents over 65 with annual incomes below $10,000 (excluding certain benefits). BCSD offers similar exemptions, including a $10,000 exemption for residents over 62 with qualifying incomes.
The new proposal would apply to taxes levied by both the county and BCSD.
Officials have not determined how the changes might affect county services or school funding. Chris Floore, chief communications officer with Macon-Bibb County, said that the impact on revenue will depend on how many people apply for the new exemptions and future millage rates.
The millage rate in Bibb County is set annually by local boards and determines property tax bills alongside Georgia’s rule that assesses homes at 40% of market value (https://dor.georgia.gov/property-tax-real-and-personal-property). Since Mayor Lester Miller took office in 2021, Bibb County’s millage rate has dropped steadily to its current level of 9.575 mils—less than half what it was before his tenure.
At an August press conference announcing the proposed changes, Miller said he believes service disruptions can be avoided despite lower property tax revenues. “We have moved our community forward by implementing policies that stimulate economic growth,” Miller said. “Those policies and investments have led to strong, continued growth in Macon, and it ultimately allowed us to reduce the tax burdens on our residents.”
While property taxes have declined under Miller’s administration, other sources such as local option sales taxes have increased nearly twofold between fiscal year 2020 and fiscal year 2025 as property tax rates decreased.
In addition to considering senior tax relief measures during its September meeting, commissioners also approved a plan to begin taxing short-term vacation rentals.
BCSD officials had limited comment regarding potential impacts from these changes. “The Bibb County School District is aware of the mayor’s intentions and the potential tax implications to the district,” spokesperson Stephanie Hartley said. “BCSD anticipates collaborating with the county in efforts to grow and support our community.”
Historically, there has been some disagreement between BCSD and county officials over property taxes. While county leaders have reduced their millage rate consistently since 2016, BCSD maintained its rate at 14.674 mils for fiscal year 2025—the first time in years it did not lower taxes—resulting in higher property taxes but generating about $4 million more in school funding amid ongoing budget deficits and financial uncertainty.
BCSD cited its multi-million dollar deficit and uncertain federal funding as reasons for keeping its millage rate steady this year.
