HB 1491: Bartow County; ad valorem tax for county purposes; increase homestead exemption

Bartow County homeowners currently get a $5,000 exemption from county property taxes on their primary home, thanks to a local law first passed in 1994 and later increased over the years. This bill would raise that exemption to $30,000 of the assessed value of the homestead, meaning less of a home's value would be taxed for county purposes. Because it changes local tax law, the bill needs a two-thirds vote in both the Georgia House and Senate, and then must be approved by Bartow County voters in a referendum set for November 2026. If voters approve it, the new $30,000 exemption takes effect January 1, 2027. If voters reject it or no election is held, the whole bill is automatically repealed about a year after the election date.

• Increases the Bartow County homestead exemption from county ad valorem (property) taxes from $5,000 to $30,000 of a home's assessed value.
• Requires the change to pass a statewide constitutional two-thirds vote threshold in both chambers of the Georgia General Assembly before taking effect.
• Sends the exemption increase to Bartow County voters for approval or rejection in a November 2026 referendum.
• Sets the exemption to take effect January 1, 2027 only if voters approve it in that election.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if no election is held.
• Allows any Bartow County voter to seek a court order forcing the election superintendent to hold the vote if it is not properly conducted.

Homeowners in Bartow County who claim a homestead exemption on their primary residence, the Bartow County government (which collects less property tax revenue if the exemption rises), and the county election superintendent, who must organize the November 2026 referendum.

If voters approve it, homeowners in Bartow County would see a bigger chunk of their home's value shielded from county property taxes, lowering their county tax bills starting in 2027. If voters reject it, nothing changes and the current $5,000 exemption stays in place.

• Section 1 rewrites the county's 1994 homestead exemption law so the exemption amount rises from $5,000 to $30,000 of assessed home value.
• Section 2 requires the change to receive a two-thirds majority vote in both the Georgia House and Senate to satisfy the state constitution.
• Section 3 requires a Bartow County referendum on the Tuesday after the first Monday in November 2026, with the exemption taking effect January 1, 2027 if approved.
• Section 3 also states the Act is automatically repealed 365 days after the election if voters reject it or the election is not held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-tied provisions in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 569
3. 2026-05-11House 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)

• Mitchell Scoggins (R, HD-014)Primary sponsor
• Matthew Gambill (R, HD-015)

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
• Bartow County
• local referendum