---
title: HB 1338. Savannah, City of; ad valorem taxes for municipal purposes; homestead exemption; provisions
collection: bills
id: 2025-2026/hb1338
cite_as: HB 1338, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1338
md_url: https://georgiacommons.org/bills/2025-2026/hb1338.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1338/text
source_url: https://www.legis.ga.gov/legislation/73275
date: 2026-02-19
status: introduced
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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previous: https://georgiacommons.org/bills/2025-2026/hb1337.md
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1338.md?full=1
bill_number: HB 1338
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-17
last_action: House Second Readers
sponsors:
  - Ron Stephens
  - Bill Hitchens
  - Jesse Petrea
  - Carl Gilliard
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1338/2025
upstream_id: 2118524
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Savannah
  - local referendum
  - Chatham County
---

# HB 1338. Savannah, City of; ad valorem taxes for municipal purposes; homestead exemption; provisions

## Text

House Bill 1338
By: Representatives Stephens of the 164th, Hitchens of the 161st, Jackson of the 165th, Petrea
of the 166th, and Gilliard of the 162nd
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing for a homestead exemption from certain City of Savannah ad
valorem taxes for municipal purposes in an amount equal to the amount by which the current
year assessed value of a homestead exceeds the adjusted assessed value of such homestead
for the taxable year immediately preceding the taxable year in which this exemption was first
granted to the current owner of such homestead, approved April 13, 1999 (Ga. L. 1999, p.
4223), as amended, so as to prevent any increases in the adjusted base year assessed value
of properties above the value set in tax year 2025; 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.
An Act providing for a homestead exemption from certain City of Savannah ad valorem
taxes for municipal purposes in an amount equal to the amount by which the current year
assessed value of a homestead exceeds the adjusted assessed value of such homestead for the
taxable year immediately preceding the taxable year in which this exemption was first
granted to the current owner of such homestead, approved April 13, 1999 (Ga. L. 1999, p.
4219), as amended, is amended in Section 1 by revising paragraph (2) of subsection (a) as
follows:
"(2) 'Adjusted base year assessed value' means an amount equal to the assessed value of
such homestead for the base year, increased annually by the percentage of any increase
in the Consumer Price Index for all Urban Consumers published by the Bureau of Labor
Statistics of the United States Department of Labor from the base year to tax year 2025.
However, in the event that the assessed value for the current year is less than or equal to
the assessed value for the base year, then the adjusted base year assessed value shall equal
the current year assessed value. In no event shall the adjusted base year assessed value
for a tax year after tax year 2026 exceed the adjusted base year assessed value for such
homestead for tax year 2025."
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 Savannah 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 Savannah for approval or rejection. The municipal election superintendent shall
conduct that election on the Tuesday following the first Monday in November of 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
Chatham County. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act amending the adjusted base year assessed value homestead
exemption from City of Savannah ad valorem taxes for municipal purposes
( ) NO be approved so as to prevent any future increases in the adjusted base year
assessed value of a homestead above the assessed value of such homestead
in tax year 2025?"
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 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by the City of Savannah. 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 Savannah 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.

A House bill would cap increases in the adjusted base year value used to calculate Savannah's homestead property tax exemption, freezing it at 2025 levels starting in 2027, pending voter approval.

### Plain-language summary

Savannah homeowners with a homestead exemption currently get a break on city property taxes based on how much their home's assessed value has grown since a base year, adjusted each year for inflation using the Consumer Price Index. This bill would change how that adjusted base year value is calculated going forward.
Under the bill, the adjusted base year assessed value could still rise with inflation through tax year 2025, but for any tax year after 2026 it could not exceed whatever it was set at in tax year 2025. In effect, this locks in the base value used for the exemption calculation rather than letting it keep climbing with inflation. Because this changes a local tax exemption, it needs a two-thirds vote in the General Assembly and must be approved by Savannah voters in a November 2026 referendum before it takes effect on January 1, 2027. If voters reject it or no election is held, the change is automatically repealed.

### What it does

- Freezes the 'adjusted base year assessed value' used in Savannah's homestead exemption formula so it cannot exceed its tax year 2025 level in any year after 2026.
- Still allows the adjusted base year value to rise with the Consumer Price Index (a measure of inflation) up through tax year 2025.
- Requires a two-thirds majority vote in both the Georgia House and Senate before the change can become law, per the state constitution.
- Requires Savannah voters to approve the change in a referendum on the November 2026 general election ballot before it takes effect.
- Automatically repeals the change if voters reject it or if the election is not properly held, 365 days after the election date.
- Allows any Savannah voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the referendum if it is not conducted as required.

### Who it affects

Homeowners in the City of Savannah who receive the homestead exemption on their municipal property taxes, the Savannah municipal election superintendent who must run the referendum, and Chatham County's official legal newspaper, which must publish notice of the election.

### Why it matters

If approved by voters, Savannah homeowners with this exemption would see their taxable base value stop climbing with inflation after 2025, which could limit future growth in their city property tax bills tied to this exemption, while the city's exemption-related tax base would also stop increasing.

### Key provisions

- Section 1 revises the definition of 'adjusted base year assessed value' in the 1999 Savannah homestead exemption law so it cannot exceed the tax year 2025 level for any year after 2026.
- Section 2 requires a two-thirds majority vote in both chambers of the General Assembly for the Act to become law, as required by the Georgia Constitution.
- Section 3 requires a City of Savannah referendum on November 3, 2026 (the Tuesday after the first Monday in November), with the change taking effect January 1, 2027 if approved.
- Section 3 also provides for automatic repeal 365 days after the election if voters reject the measure or the election is not held as required, and allows court enforcement if the election superintendent fails to act.
- Section 4 sets the general effective date as upon the Governor's approval or the Act becoming law without signature, except for the referendum provisions in Section 3.

## Status

- Status: Introduced (2026-02-17)
- Last action: House Second Readers (2026-02-19)
- Sponsors: Ron Stephens, Bill Hitchens, Jesse Petrea, Carl Gilliard
- Official page: https://www.legis.ga.gov/legislation/73275

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1338.md?full=1