---
title: HB 1576. Kingsland, City of; ad valorem tax for municipal purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb1576
cite_as: HB 1576, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1576
md_url: https://georgiacommons.org/bills/2025-2026/hb1576.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1576/text
source_url: https://www.legis.ga.gov/legislation/74212
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.
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omitted: votes and history
omitted_chars: 898
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1576.md?full=1
bill_number: HB 1576
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:
  - Steven Sainz
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1576/2025
upstream_id: 2135930
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Kingsland
  - local referendum
  - municipal taxes
---

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

## Text

House Bill 1576 (AS PASSED HOUSE AND SENATE)
By: Representative Sainz of the 180th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Kingsland ad valorem taxes for municipal
purposes in an amount equal to the amount by which the current year assessed value of a
homestead exceeds the base year assessed value of such homestead; 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 Kingsland, including, but not limited
to, any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.
(2) "Base year" means the taxable year immediately preceding the taxable year in which
the exemption under subsection (b) of this section is first granted to the most recent
owner of such homestead.
(3) "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 Kingsland is granted an exemption on such person's
homestead from City of Kingsland ad valorem taxes for municipal purposes in an amount
equal to the amount by which the current year assessed value of such homestead exceeds the
base year assessed value of such homestead. This exemption shall not apply to taxes
assessed on improvements to such homestead or additional land that is added to such
homestead after January 1 of the base year. If any real property is removed from such
homestead, the base year assessed value shall be adjusted to reflect such removal, and the
exemption shall be recalculated accordingly. The value of that 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 governing authority
of the City of Kingsland, or the designee thereof, providing such information relative to
receiving such exemption as will enable the governing authority of the City of Kingsland,
or the designee thereof, to make a determination regarding the initial and continuing
eligibility of such person for such exemption. The governing authority of the City of
Kingsland, 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 the residence as a homestead. After such 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 such person granted the homestead exemption under subsection (b)
of this section to notify the governing authority of the City of Kingsland, 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 addition to and not in lieu of
any other homestead exemption applicable to City of Kingsland 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 Kingsland 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 Kingsland for approval or rejection. The municipal 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 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 Camden
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 Kingsland ad valorem taxes for municipal purposes in an amount equal
( ) NO to the amount by which the current year assessed value of a homestead
exceeds the base year assessed value of such homestead?"
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 the City of Kingsland. 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 Kingsland 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 1576 would let Kingsland homeowners freeze the taxable value of their homestead against future rises for city property taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Steven Sainz
- Official page: https://www.legis.ga.gov/legislation/74212

> The history, votes, and amendments (898 characters) are at https://georgiacommons.org/bills/2025-2026/hb1576.md?full=1