---
title: HB 1491. Bartow County; ad valorem tax for county purposes; increase homestead exemption
collection: bills
id: 2025-2026/hb1491
cite_as: HB 1491, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1491
md_url: https://georgiacommons.org/bills/2025-2026/hb1491.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1491/text
source_url: https://www.legis.ga.gov/legislation/73787
date: 2026-05-11
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.
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omitted: votes and history
omitted_chars: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1491.md?full=1
bill_number: HB 1491
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-05-11
sponsors:
  - Mitchell Scoggins
  - Matthew Gambill
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1491/2025
upstream_id: 2128608
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Bartow County
  - local referendum
---

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

## Text

House Bill 1491 (AS PASSED HOUSE AND SENATE)
By: Representatives Scoggins of the 14th and Gambill of the 15th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide a homestead exemption from certain Bartow County ad valorem
taxes for county purposes in the amount of $5,000.00 of the assessed value of the homestead
for certain residents of that county, approved March 24, 1994 (Ga. L. 1994, p. 4058), as
amended, particularly by an Act approved May 1, 2023 (Ga. L. 2023, p. 3891), so as to
increase the exemption to $30,000.00; 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 to provide a homestead exemption from certain Bartow County ad valorem taxes for
county purposes in the amount of $5,000.00 of the assessed value of the homestead for
certain residents of that county, approved March 24, 1994 (Ga. L. 1994, p. 4058), as
amended, particularly by an Act approved May 1, 2023 (Ga. L. 2023, p. 3891), is amended
by revising Section 2 as follows:
"SECTION 2.
Each resident of Bartow County is granted an exemption on that person's homestead from
Bartow County ad valorem taxes for county purposes in the amount of $30,000.00 of the
assessed value of that homestead. The value of that property in excess of such exempted
amount shall remain subject to taxation."
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 Bartow County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the Bartow County for
approval or rejection. The 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 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 Bartow County. The ballot shall have written or
printed thereon the words:
"( ) YES Shall the Act be approved that provides for an amendment to the $15,000.00
homestead exemption from Bartow County ad valorem taxes for county
( ) NO purposes so as to increase the exemption to $30,000.00?"
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 Bartow 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 the Bartow 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 1491 would raise the Bartow County homestead property tax exemption from $5,000 to $30,000 for county purposes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Mitchell Scoggins, Matthew Gambill
- Official page: https://www.legis.ga.gov/legislation/73787

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1491.md?full=1