---
title: HB 1492. Hampton City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1492
cite_as: HB 1492, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1492
md_url: https://georgiacommons.org/bills/2025-2026/hb1492.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1492/text
source_url: https://www.legis.ga.gov/legislation/73788
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/hb1492.md?full=1
bill_number: HB 1492
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:
  - Robert Flournoy
  - Demetrius Douglas
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1492/2025
upstream_id: 2128604
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Hampton
  - local referendum
  - Henry County
---

# HB 1492. Hampton City of; ad valorem tax for municipal purposes; provide homestead exemption

## Text

House Bill 1492 (AS PASSED HOUSE AND SENATE)
By: Representatives Flournoy of the 74th and Douglas of the 78th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Hampton ad valorem taxes for municipal
purposes in the amount of the full assessed value of the homestead for residents of that city
who have resided within the city for five years or more; 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 municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Hampton, including, but not limited
to, any ad valorem taxes to pay interest on and to retire municipal 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 the City of Hampton who has maintained a primary residency within
the City of Hampton for five years or more is granted an exemption on such person's
homestead from City of Hampton ad valorem taxes for municipal purposes in the amount of
the full assessed value of such homestead.
(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 governing authority
of the City of Hampton, or the designee thereof, giving such information relative to receiving
such exemption as will enable the governing authority of the City of Hampton, or the
designee thereof, to make a determination regarding the initial and continuing eligibility of
such person for such exemption; provided however that any person who has applied for and
received another homestead exemption from City of Hampton ad valorem taxes for
municipal purposes for a period of five years or more shall be automatically granted the
exemption provided for in this Act without having to make an application pursuant to this
subsection. The governing authority of the City of Hampton, or the designee thereof, 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 such 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 governing authority of the City of Hampton, or the designee thereof, 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 ad valorem taxes for county purposes, or county or
independent school district ad valorem taxes for educational purposes. The homestead
exemption granted by subsection (b) of this section shall be in lieu of and not in addition to
any other homestead exemption applicable to City of Hampton ad valorem taxes for
municipal 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 municipal election superintendent of the City of Hampton shall call and conduct an
election as provided in this section for the purpose of submitting this Act to the electors of
the City of Hampton for approval or rejection. The municipal election superintendent shall
conduct that election on the Tuesday following the first Monday in November, 2026, and
shall issue the call and conduct that election as provided by general law. The municipal
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 Henry
County. The ballot shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Hampton ad valorem taxes for municipal purposes for the full assessed
( ) NO value of the homestead for residents of that city who have been residents for
five years or more?"
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 first day of January immediately following that election
date. The expense of such election shall be borne by the City of Hampton. It shall be the
municipal election superintendent's duty to certify the result thereof to the Secretary of State.
The provisions of this section shall be mandatory upon the municipal election superintendent
and are not intended as directory. If the municipal election superintendent fails or refuses
to comply with this section, any elector of the City of Hampton may apply for a writ of
mandamus to compel the municipal election superintendent to perform his or her duties
under this section. If the court finds that the municipal election superintendent has not
complied with this section, the court shall fashion appropriate relief requiring the municipal
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 1492 would let City of Hampton residents who have lived there five years or more skip city property taxes entirely on their home, pending voter approval in a November 2026 referendum.

### Plain-language summary

This bill creates a special homestead exemption for the City of Hampton, exempting long-time residents from paying any city (municipal) property taxes on their primary home. To qualify, a person must have lived in the home as their primary residence within the City of Hampton for five years or more. The exemption covers the full assessed value of the homestead, meaning the resident would owe no city property tax on that home, though the property can include up to five contiguous acres.
Residents must apply once with the city to claim the exemption, though it renews automatically each year after that. The exemption does not apply to state, county, or school property taxes, only city taxes. Because it changes tax law, the bill needed a two-thirds vote in the General Assembly and must also be approved by Hampton voters in a November 2026 referendum before taking effect on January 1, 2027.

### What it does

- Creates a homestead exemption that eliminates 100% of City of Hampton municipal property taxes for qualifying homeowners.
- Requires a homeowner to have lived in the home as a primary residence in Hampton for at least five years to qualify.
- Requires residents to file a one-time application with the city, after which the exemption renews automatically each year.
- Limits the exemption to city (municipal) taxes only, leaving state, county, and school property taxes unaffected.
- Requires the exemption to be approved by Hampton voters in a November 2026 referendum before it can take effect.
- Automatically repeals the whole Act if voters reject it or if the required election is not held.

### Who it affects

Long-term homeowners in the City of Hampton who have lived there five years or more, the City of Hampton government and its tax collection process, and Hampton voters, who must approve the change in a November 2026 referendum before it can take effect.

### Why it matters

Qualifying Hampton homeowners would stop paying city property taxes on their homes entirely, shifting the city's tax base and likely requiring the city to raise revenue elsewhere or reduce services, while newer residents without five years of tenure would still pay full municipal property tax.

### Key provisions

- Section 1 defines the exemption to cover the full assessed value of a qualifying homestead, including up to five contiguous acres, for residents living in Hampton five years or more.
- Section 1(c) requires an application to the city governing authority, though residents with five years on an existing homestead exemption are automatically enrolled without applying.
- Section 1(e) limits the exemption to municipal taxes only, excluding state, county, and school property taxes, and replaces rather than adds to other municipal homestead exemptions.
- Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2027.
- Section 2 requires the Act to pass by a two-thirds majority vote in both chambers of the General Assembly under the Georgia Constitution.
- Section 3 requires a referendum in Hampton on the Tuesday after the first Monday in November 2026, with the Act taking effect January 1, 2027 only if approved.
- Section 3 provides that if voters reject the measure or the election is not held, the Act is automatically repealed the following January 1.

## Status

- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-05-11 (2026-05-11)
- Sponsors: Robert Flournoy, Demetrius Douglas
- Official page: https://www.legis.ga.gov/legislation/73788

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1492.md?full=1