HB 1576: Kingsland, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill creates a homestead exemption for property owners in the City of Kingsland that shields them from city (municipal) property tax increases tied to rising home values. The exemption equals the difference between a home's current assessed value and its assessed value in the base year, which is the year before the homeowner first qualifies. It does not cover new improvements or added land, and if part of the property is removed, the exemption is recalculated. Homeowners must apply once through the city, after which the exemption renews automatically as long as they still live there. It does not affect state, county, or school property taxes, and stacks on top of any other city homestead exemptions. The change only takes effect if Kingsland voters approve it in a referendum on November 3, 2026, with the exemption applying starting with the 2027 tax year. If voters reject it or no election is held, the whole Act repeals itself.

• Creates a homestead exemption freezing a Kingsland homeowner's taxable value for city purposes at the base year level, exempting any increase in assessed value.
• Excludes new improvements and added land from the exemption, and requires recalculating the base value if property is removed from the homestead.
• Requires a one-time application with the city, after which the exemption renews automatically each year unless the person becomes ineligible.
• Limits the exemption to city municipal taxes only, leaving state, county, and school property taxes unaffected.
• Requires a two-thirds vote in both legislative chambers and a local referendum before it can take effect, with automatic repeal if voters reject it.
• Sets the exemption to apply starting with the 2027 tax year if approved by Kingsland voters in the November 2026 election.

Homeowners in the City of Kingsland who claim a homestead exemption, the Kingsland city government and its tax officials who administer the exemption and referendum, and the municipal election superintendent who must run the November 2026 vote.

If approved, Kingsland homeowners would see their city property tax bills based on a frozen assessed value rather than rising market values, potentially saving money as home values increase, though new construction or added land would still be taxed at current value.

• Section 1 defines 'base year' as the year before a homeowner first receives the exemption and limits the homestead to five contiguous acres, matching state homestead rules (O.C.G.A. § 48-5-40).
• Section 1(b) grants the exemption equal to the gap between current and base year assessed value, excluding new improvements or added land from coverage.
• Section 1(c) and (d) require a one-time application with automatic annual renewal, and require the homeowner to report if they become ineligible.
• Section 1(e) clarifies the exemption applies only to city ad valorem taxes, not state, county, or school taxes, and stacks with other city exemptions.
• Section 1(f) sets the exemption to begin with tax years starting January 1, 2027.
• Section 2 requires the Act to pass both chambers by a two-thirds majority vote under the Georgia Constitution.
• Section 3 schedules a Kingsland referendum for November 3, 2026, and provides that the Act automatically repeals 365 days after the election if voters reject it or no election occurs.
• Section 4 makes the Act effective 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 684
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted (House)

• Steven Sainz (R, HD-180)Primary sponsor

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• property taxes
• homestead exemption
• Kingsland
• local referendum
• municipal taxes