If the Georgia Legislature agrees to a referendum, Macon-Bibb County voters will decide whether to approve property tax breaks for senior citizens beginning in 2027, under a resolution passed Tuesday evening.
Mayor Lester Miller proposed additional homestead exemptions for property owners aged 65 and up, no matter their income level.
Georgia law currently allows for a $7,000 exemption on a primary residence, but Miller’s plan allows an extra $10,000 exemption at age 65, an additional $15,000 exemption at age 75 and no property taxes levied on those at least 85 years old.
The exemptions would apply for both the county and school system.
Miller said he met with leaders from the Bibb County School System, Macon-Bibb County Industrial Authority, Urban Development Authority, Tax Commissioner, Tax Assessor and his county finance officers to ensure the county can afford the tax break, and that it would not cause a hardship on other tax payers.
“We did not set those goals to hurt any future administration or school system, and also let you know, there is no wiggle room in those numbers in that you can’t go down 10 years and have nobody pay taxes. That would harm the school system and it would harm the county,” Miller explained during the meeting.
But District 3 County Commissioner Stanley Stewart said his constituents favored lowering the age anyway due to life expectancy and the likelihood that many will die before reaping the full benefits of the tax break.
Miller says he believes school leadership will support the tax reduction, but could advocate against it if they change their minds once the referendum is set. He intends for this tax exemption to be permanent.
The county also plans to raise an additional up to $2.5 million annually from visitors by levying a new daily occupation tax for people renting a place to spend the night in Macon.
This would be in addition to the hotel-motel tax already collected on lodging and short-term rentals, like Airbnb and Vrbos.
The code change creates a new category for those businesses, including campgrounds, that qualify for a daily occupation tax of $3 for stays less than a week, and $1.50 a night if someone is staying between 7 and 30 days. Longer term rentals of 30 days or more would not be charged an occupation tax.
The tax commissioner will be responsible for collecting that tax and enforcing compliance. Violating the policy or under-reporting could result in a misdemeanor criminal charge.
Visit Macon CEO Gary Wheat said he’s already seen the hotel/motel tax grow about 29% since the COVID-19 pandemic crippled the tourist industry. The additional revenue could help improve infrastructure to bring more tourists to town, he said.
“Ultimately what this would do is enhance our community, enhance that infrastructure and help continue to grow tourism not only for our citizens, for our visitors, but also the hotels that are collecting this pass through,” Wheat said.
No one spoke about the occupation tax at a public hearing, so it is expected to take effect Jan. 1, 2026.
Project funding, donated land
Commissioners also approved using more than $4.5 million in GDOT grants to hire two paving contractors, Atlanta Paving & Concrete Construction and McLeroy, Inc., to pave an additional 18 miles in the county’s comprehensive Paving the Way program that seeks to resurface up to 130 miles on 459 streets.
The county also moved forward with projects at Middle Georgia Regional Airport to relocate the electrical vault, reroof hangars, purchase a new passenger processing system to handle multiple airlines, remark the tarmac to regular airplane traffic, and approved hiring TBI Airport Management under a five-year, $200,000 annual agreement.
Commissioners shifted some 2018 SPLOST funds as the county closes out projects, and moved American Rescue Plan Act funds for prior qualifying expenditures back into the general fund.
The county approved a contract with GEMA and Chatham County to house their disaster evacuees, and accepted and matched grant funds to update the multi-jurisdictional hazard mitigation plan.

Macon-Bibb also accepted the donation of 4 acres on Estes Road from George Clay for a new fire station near Thomaston Road.
Clay credits Macon-Bibb County firefighters with saving his life in 1980 when his tractor flipped on top of him in the field.
The 92-year-old thanked the department for the extra 45 years of life and encouraged them to expedite building the firehouse.
“Please, please hurry it up. I’m 92 and a half and I haven’t got many more days to live and I sure would like to see that fire station located on Estes Road on my property,” Clay said.
Here are highlights from the meeting captured in social media posts.
— Civic Journalism Senior Fellow Liz Fabian covers Macon-Bibb County government entities for The Macon Newsroom and can be reached at [email protected] or 478-301-2976.
