---
title: SB 614. City of Hampton; homestead exemption; ad valorem taxes for municipal purposes; provide
collection: bills
id: 2025-2026/sb614
cite_as: SB 614, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb614
md_url: https://georgiacommons.org/bills/2025-2026/sb614.md
text_url: https://georgiacommons.org/bills/2025-2026/sb614/text
source_url: https://www.legis.ga.gov/legislation/73790
date: 2026-04-02
status: engrossed
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
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bill_number: SB 614
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-03-06
last_action: House Reconsidered
sponsors:
  - Gail Davenport
  - Robert Flournoy
text_version: Engrossed
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB614/2025
upstream_id: 2128619
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Hampton
  - local referendum
  - municipal taxes
---

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

## Text

Senate Bill 614
By: Senator Davenport of the 17th
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Hampton ad valorem taxes for municipal
purposes for the total amount of the assessed value of the homestead for residents of that city
who have resided at such homestead for at least five years; 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.
(b) Each resident of the City of Hampton is granted an exemption on such person's
homestead from City of Hampton ad valorem taxes for municipal purposes for the total
amount of the assessed value of such homestead. 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 has maintained such homestead as the person's primary residence
for at least five years and such person or the 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. 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 addition to and not in lieu of
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 after the first Monday in November, 2027, 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 total amount
( ) NO of the assessed value of the homestead for residents of that city who have
resided at such homestead for at least five years?"
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.

A Senate bill would let people who have lived in the same home in the City of Hampton for at least five years pay no city property tax on that home, pending voter approval in a November 2027 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Engrossed (2026-03-06)
- Last action: House Reconsidered (2026-04-02)
- Sponsors: Gail Davenport, Robert Flournoy
- Official page: https://www.legis.ga.gov/legislation/73790

> The history, votes, and amendments (936 characters) are at https://georgiacommons.org/bills/2025-2026/sb614.md?full=1