Georgia CommonsHouse · Passed · 2025-2026 Regular Session
HB 1341: Hall County; ad valorem tax for county purposes; provide homestead exemption
Last action May 12, 2026 · Effective Date
House Bill 1341 would create a new $10,000 homestead exemption from Hall County's ad valorem (property) taxes for county purposes, pending voter approval in a November 2026 referendum.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.
In plain language
Currently Hall County residents already receive certain homestead exemptions, but this bill would add a new one specific to county government taxes. It would exempt $10,000 of a home's assessed value from Hall County ad valorem taxes for county purposes, which are the taxes that fund county government operations and bonded debt, not school or municipal taxes. Homeowners would generally need to apply through the Hall County tax commissioner, though anyone already approved for the statewide homestead exemption (O.C.G.A. § 48-5-44) as of December 31, 2026 would qualify automatically. Once granted, the exemption would renew automatically each year. Because this changes county taxation, Georgia's Constitution requires a two-thirds vote in both legislative chambers and a local referendum. Hall County voters would decide the question on the November 2026 ballot; if approved, the exemption starts January 1, 2027. If rejected or the election is not held, the whole Act would be automatically repealed a year after the election date.
What the bill does
- Creates a new $10,000 homestead exemption from Hall County ad valorem (property) taxes for county government purposes only, not school or city taxes.
- Requires homeowners to apply with the Hall County tax commissioner, unless they already qualify for the statewide homestead exemption as of December 31, 2026, in which case they are automatically enrolled.
- Makes the exemption automatically renew each year without a new application, as long as the homeowner still lives there.
- Requires a countywide referendum in November 2026 before the exemption can take effect, plus a two-thirds vote in the General Assembly.
- Sets automatic repeal of the entire Act if voters reject it or if the election is not properly conducted.
- Applies the exemption starting with the 2027 tax year if approved.
Who it affects
Homeowners in Hall County who claim a homestead exemption on their primary residence, the Hall County tax commissioner's office, which processes applications, and the Hall County election superintendent, who must run the November 2026 referendum.
Why it matters
If voters approve it, eligible Hall County homeowners would see $10,000 shaved off the assessed value used to calculate their county government property tax bill starting in 2027, lowering that portion of their tax bill, while school and municipal taxes stay unaffected.
Key provisions
- Section 1 defines the exemption amount ($10,000 of assessed value) and limits eligible homestead property to no more than five contiguous acres.
- Section 1(c) sets the application process but automatically enrolls anyone already approved for the statewide homestead exemption as of December 31, 2026.
- Section 1(e) clarifies the exemption applies only to county purpose taxes, not state, school, or municipal taxes, and stacks on top of other existing exemptions.
- Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
- Section 3 requires a Hall County referendum on the November 2026 ballot, with the exemption taking effect January 1, 2027 if approved.
- Section 3 provides that if voters reject the measure or the election is not held, the Act is automatically repealed 365 days after the election date.
- Section 4 sets the general effective date as upon the Governor's approval, except for the referendum provisions in Section 3.
From the bill
“Each resident of Hall County is granted an exemption on such person's homestead from Hall County ad valorem taxes for county purposes in the amount of $10,000.00 of the assessed value of that homestead.”
“Shall the Act be approved which provides a homestead exemption from Hall County ad valorem taxes for county purposes in the amount of $10,000.00”
Discussed in meetings (5)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House floor session, March 10, 2026 (legislative day 30)
From 0:50:42 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 2377
Summary by Georgia Commons: The clerk read the local committee's recommendation to pass the Hall County bill. The House later included it in a group of 12 uncontested local bills. The chair said eight bills in the group concerned homestead exemptions and required a two-thirds vote. The group passed by 159 to 0, without separate presentation or debate.
- Read aloud: House floor session, February 18, 2026 (legislative day 20), 0:26:20
- Read aloud: House floor session, February 19, 2026 (legislative day 21), 0:51:10
- Read aloud: Senate floor session, March 12, 2026 (legislative day 31), 0:24:04
- Read aloud: Senate floor session, March 18, 2026 (legislative day 33), 0:34:17
Status timeline
- Effective Date
- Act 663
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- Senate Passed/Adopted (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
Show full history (13 actions)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Derrick McCollum (R, HD-30)
- Emory Dunahoo (R, HD-31)
- Brent Cox (R, HD-28)
- David Clark (R, HD-100)
- Matt Dubnik (R, HD-29)
- Lee Hawkins (R, HD-27)
Votes
- House voteMarch 10, 2026
159 yea, 0 nay (5 not voting, 12 excused)
- Senate voteMarch 18, 2026
50 yea, 0 nay (2 not voting, 2 excused)
Topics
- property taxes
- homestead exemption
- Hall County
- local referendum