--- title: HB 1341. Hall County; ad valorem tax for county purposes; provide homestead exemption collection: bills id: 2025-2026/hb1341 cite_as: HB 1341, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb1341 md_url: https://georgiacommons.org/bills/2025-2026/hb1341.md text_url: https://georgiacommons.org/bills/2025-2026/hb1341/text source_url: https://www.legis.ga.gov/legislation/73279 date: 2026-05-12 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb1340.md next: https://georgiacommons.org/bills/2025-2026/hb1342.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 887 omitted_url: https://georgiacommons.org/bills/2025-2026/hb1341.md?full=1 bill_number: HB 1341 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2026-05-12 last_action: Effective Date 2026-05-12 sponsors: - Derrick McCollum - Emory Dunahoo - Brent Cox - David Clark - Matt Dubnik - Lee Hawkins text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB1341/2025 upstream_id: 2118516 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Hall County - local referendum --- # HB 1341. Hall County; ad valorem tax for county purposes; provide homestead exemption ## Text House Bill 1341 (AS PASSED HOUSE AND SENATE) By: Representatives McCollum of the 30th, Dunahoo of the 31st, Cox of the 28th, Clark of the 100th, Dubnik of the 29th, and others A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Hall County ad valorem taxes for county purposes in the amount of $10,000.00 of the assessed value of the homestead for residents of that county; 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 county purposes" means all ad valorem taxes for county purposes levied by, for, or on behalf of Hall County, including, but not limited to, any ad valorem taxes to pay interest on and to retire county bonded indebtedness. (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A., as amended, with the additional qualification that it shall include not more than five contiguous acres of homestead property. (b) 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. The value of such 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 tax commissioner of Hall County, giving such information relative to receiving such exemption as will enable the tax commissioner of Hall County to make a determination regarding the initial and continuing eligibility of such person for such exemption; provided, however, that any person who, as of December 31, 2026, has applied for and is eligible to receive the state-wide homestead exemption granted under Code Section 48-5-44 of the O.C.G.A., as amended, shall be automatically eligible for the exemption granted by this Act without applying therefor. The tax commissioner of Hall County 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 the 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 tax commissioner of Hall County 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 or independent school district ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal 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 Hall County ad valorem taxes for county 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 election superintendent of Hall County shall call and conduct an election as provided in this section for the purpose of submitting this Act to the electors of Hall County for approval or rejection. The 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 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 Hall County. The ballot shall have written or printed thereon the words: "( ) YES 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 ( ) NO of the assessed value of the homestead for residents of that county?" 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 Hall County. It shall be the election superintendent's duty to certify the result thereof to the Secretary of State. The provisions of this section shall be mandatory upon the election superintendent and are not intended as directory. If the election superintendent fails or refuses to comply with this section, any elector of Hall County may apply for a writ of mandamus to compel the election superintendent to perform his or her duties under this section. If the court finds that the election superintendent has not complied with this section, the court shall fashion appropriate relief requiring the 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 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. ### Plain-language summary 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. ยง 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 it 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. ## Status - Status: Passed (2026-05-12) - Last action: Effective Date 2026-05-12 (2026-05-12) - Sponsors: Derrick McCollum, Emory Dunahoo, Brent Cox, David Clark, Matt Dubnik, Lee Hawkins - Official page: https://www.legis.ga.gov/legislation/73279 > The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1341.md?full=1