---
title: HB 1321. Cartersville, City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1321
cite_as: HB 1321, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1321
md_url: https://georgiacommons.org/bills/2025-2026/hb1321.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1321/text
source_url: https://www.legis.ga.gov/legislation/73250
date: 2026-05-11
status: passed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1321.md?full=1
bill_number: HB 1321
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Matthew Gambill
  - Mitchell Scoggins
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1321/2025
upstream_id: 2118708
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Cartersville
  - local referendum
  - municipal government
---

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

## Text

House Bill 1321 (AS PASSED HOUSE AND SENATE)
By: Representatives Gambill of the 15th and Scoggins of the 14th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Cartersville ad valorem taxes for municipal
purposes in the amount of $100,000.00 of the assessed value of the homestead for residents
of that city; to provide for definitions; to specify the terms and conditions of the exemption
and the procedures relating thereto; to provide for applicability; to provide for compliance
with constitutional requirements; to provide for a referendum, effective dates, automatic
repeal, mandatory execution of election, and judicial remedies regarding failure to comply;
to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Cartersville, including, but not limited
to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b) Each resident of the City of Cartersville is granted an exemption on such person's
homestead from City of Cartersville ad valorem taxes for municipal purposes in the amount
of $100,000.00 of the assessed value of such homestead. The value of that property in excess
of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the governing authority
of the City of Cartersville, or the designee thereof, giving such information relative to
receiving such exemption as will enable the governing authority of the City of Cartersville,
or the designee thereof, to make a determination regarding the initial and continuing
eligibility of such person for such exemption. The governing authority of the City of
Cartersville, or the designee thereof, shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies such residence as a homestead. After a person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any person granted the homestead exemption under subsection (b) of this
section to notify the governing authority of the City of Cartersville, or the designee thereof,
in the event that such person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, or county or
independent school district ad valorem taxes for educational purposes. The homestead
exemption granted by subsection (b) of this section shall be in addition to and not in lieu of
any other homestead exemption applicable to City of Cartersville ad valorem taxes for
municipal purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The municipal election superintendent of the City of Cartersville shall call and conduct an
election as provided in this section for the purpose of submitting this Act to the electors of
the City of Cartersville for approval or rejection. The municipal election superintendent shall
conduct that election on the Tuesday after the first Monday in November, 2026, and shall
issue the call and conduct that election as provided by general law. The municipal election
superintendent shall cause the date and purpose of the election to be published once a week
for two weeks immediately preceding the date thereof in the official organ of Bartow County.
The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Cartersville ad valorem taxes for municipal purposes in the amount of
( ) NO $100,000.00 of the assessed value of the homestead for residents of that
city?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the first day of January immediately following that election
date. The expense of such election shall be borne by the City of Cartersville. It shall be the
municipal election superintendent's duty to certify the result thereof to the Secretary of State.
The provisions of this section shall be mandatory upon the municipal election superintendent
and are not intended as directory. If the municipal election superintendent fails or refuses
to comply with this section, any elector of the City of Cartersville may apply for a writ of
mandamus to compel the municipal election superintendent to perform his or her duties
under this section. If the court finds that the municipal election superintendent has not
complied with this section, the court shall fashion appropriate relief requiring the municipal
election superintendent to call and conduct such election on the date required by this section
or on the next date authorized for special elections provided for in Code Section 21-2-540
of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 1321 would create a $100,000 homestead exemption from City of Cartersville property taxes for municipal purposes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Matthew Gambill, Mitchell Scoggins
- Official page: https://www.legis.ga.gov/legislation/73250

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1321.md?full=1