SB 614: City of Hampton; homestead exemption; ad valorem taxes for municipal purposes; provide

This bill creates a new homestead exemption (a break on property taxes for a primary home) that would apply only to City of Hampton taxes used for municipal purposes, such as paying off city bonds. Unlike many homestead exemptions that cap the taxable value, this one would exempt the entire assessed value of the home from city property taxes, effectively eliminating that portion of a homeowner's tax bill. To qualify, a resident must have lived in the home as their primary residence for at least five years and must file an application with the city. Once granted, the exemption renews automatically each year unless the person becomes ineligible and fails to report it. The exemption would not affect state, county, or school district property taxes. Because Georgia's constitution requires certain local tax changes to go before voters, the bill also sets up a November 2027 referendum in Hampton; if approved, the exemption takes effect January 1, 2027, and if rejected, the whole Act is automatically repealed.

• Creates a homestead exemption that removes 100% of a home's assessed value from City of Hampton property taxes used for municipal purposes.
• Limits eligibility to residents who have lived in the home as their primary residence for at least five years.
• Requires an application to the city government, after which the exemption renews automatically each year without needing reapplication.
• Requires the exemption holder to notify the city if they become ineligible.
• Excludes state, county, and school district property taxes from the exemption, and requires a November 2027 voter referendum in Hampton before the law can take effect.

Long-term homeowners in the City of Hampton who have lived in their homes for five years or more, the Hampton city government which must process applications and could lose municipal tax revenue, and Hampton voters who will decide the measure in a 2027 referendum.

Qualifying Hampton homeowners could see their city property tax bill on their home drop to zero, while newer residents and renters would not benefit. The city would need to make up any lost municipal revenue from other sources, and the change only happens if voters approve it in 2027.

• Section 1 defines the exemption and requires five years of primary residence plus a filed application with the City of Hampton or its designee.
• Section 1(e) clarifies the exemption applies only to city ad valorem taxes for municipal purposes, not state, county, or school taxes, and stacks on top of other existing exemptions.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the Senate and House under Georgia's constitutional rules for local tax legislation.
• Section 3 calls for a referendum in Hampton on the Tuesday after the first Monday in November 2027, with automatic repeal of the Act 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 provisions in Section 3.

1. 2026-04-02House Reconsidered (House)
2. 2026-04-02House Third Reading Lost (House)
3. 2026-04-02House Third Readers (House)
4. 2026-04-02House Committee Favorably Reported (House)
5. 2026-03-10House Second Readers (House)
6. 2026-03-09House First Readers (House)
7. 2026-03-06Senate Passed/Adopted (Senate)
8. 2026-03-06Senate Committee Favorably Reported (Senate)

• Gail Davenport (D, SD-017)Primary sponsor
• Robert Flournoy (D, HD-074)

1. PassedSenate voteMarch 6, 2026

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

   Local Consent Calendar: Senate Vote #639

2. PassedHouse voteApril 2, 2026

   94 yea, 75 nay (2 not voting, 5 absent)

   Supplemental Local Calendar : House Vote #857

3. PassedHouse voteApril 2, 2026

   98 yea, 72 nay (3 not voting, 3 absent)

   Sb614 & Sb627 Recon: House Vote #858

• property taxes
• homestead exemption
• City of Hampton
• local referendum
• municipal taxes