HB 1321: Cartersville, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill would give homeowners in the City of Cartersville a break on property taxes for their primary home (called a homestead exemption). It would exempt $100,000 of the assessed value of a homestead from the city's property taxes that fund municipal government operations, though the value above that amount would still be taxed. Residents would need to apply once with the city to get the exemption, after which it would renew automatically each year as long as they still live there and qualify. The exemption would not apply to state, county, or school district property taxes, only city taxes for municipal purposes. Because it changes taxation, the bill needed a two-thirds vote in both chambers of the Georgia General Assembly, and it still must be approved by Cartersville voters in a November 2026 referendum before taking effect on January 1, 2027. If voters reject it or the election isn't held properly, the law would automatically repeal.

• Creates a new $100,000 homestead exemption against City of Cartersville property taxes used for municipal purposes, starting with tax years beginning January 1, 2027.
• Requires homeowners to file a one-time application with the city government to claim the exemption, after which it renews automatically each year.
• Requires residents to notify the city if they become ineligible for the exemption, such as if they move or the home stops being their primary residence.
• Excludes state, county, and county or independent school district property taxes from the exemption, limiting it strictly to city taxes.
• Requires the exemption to be approved by Cartersville voters in a referendum on November 3, 2026, or the entire Act automatically repeals.

Homeowners who live in the City of Cartersville and claim their home as a homestead would see a reduction in their city property tax bill. The Cartersville city government would need to process applications and run the required referendum, and county election officials in Bartow County would administer the vote.

If voters approve it, eligible Cartersville homeowners would pay city property taxes on $100,000 less of their home's assessed value starting in 2027, lowering their municipal tax bills. The change applies only to city taxes, not county or school taxes, and depends entirely on the outcome of the November 2026 referendum.

• Section 1 defines the exemption, sets it at $100,000 of assessed home value against City of Cartersville municipal ad valorem taxes, and requires an application process for eligibility.
• Section 1(e) clarifies the exemption does not reduce state, county, or school district property taxes, and stacks on top of any other existing city homestead exemptions.
• Section 1(f) makes the exemption apply to taxable years starting on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 3 requires a referendum in Cartersville on November 3, 2026, with the exemption taking effect only if a majority of voters approve it; otherwise the Act automatically repeals on the following January 1.
• Section 3 also makes the election requirement mandatory, allowing any Cartersville voter to seek a court order (writ of mandamus) if the election superintendent fails to hold the vote.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 557
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-18Senate Passed/Adopted (Senate)
6. 2026-03-18Senate Committee Favorably Reported (Senate)
7. 2026-03-12Senate Read and Referred (Senate)
8. 2026-03-10House Passed/Adopted (House)

• Matthew Gambill (R, HD-015)Primary sponsor
• Mitchell Scoggins (R, HD-014)

1. PassedHouse voteMarch 10, 2026

   159 yea, 0 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #693

2. PassedSenate voteMarch 18, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #728

• property taxes
• homestead exemption
• Cartersville
• local referendum
• municipal government