HB 1341: Hall County; ad valorem tax for county purposes; provide homestead exemption

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 If rejected or the election is not held, the whole Act would be automatically repealed a year after the election date.

• 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.

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.

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.

• 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.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 663
3. 2026-05-12House 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)

• Derrick McCollum (R, HD-030)Primary sponsor
• Emory Dunahoo (R, HD-031)
• Brent Cox (R, HD-028)
• David Clark (R, HD-100)
• Matt Dubnik (R, HD-029)
• Lee Hawkins (R, HD-027)

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
• Hall County
• local referendum