Georgia CommonsHB 39: Ringgold, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 39 would let Ringgold voters decide whether to create a new homestead property tax exemption funded by a new 1 percent local sales tax in Catoosa County, running through 2039.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest LegiScan holds.
In plain language
This bill would set up a homestead exemption from City of Ringgold property taxes for homeowners inside a special tax district that covers all of Catoosa County. Instead of a fixed dollar exemption, the amount would be recalculated every year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within that district. The more the sales tax raises, the bigger the property tax break for homeowners; any home value above the exempted amount still gets taxed as usual. The exemption would stack on top of any other homestead exemptions homeowners already qualify for, and would only apply to city taxes, not county or school taxes. Because it changes how property taxes work, the bill needs a two-thirds vote in both chambers of the General Assembly, and then Ringgold voters must approve it in a November 2026 referendum. If approved, it would start January 1, 2027 and run through December 31, 2039; if rejected or the vote never happens, the bill repeals itself automatically.
What the bill does
- Creates a homestead exemption from City of Ringgold ad valorem (property) taxes, with the exempted amount recalculated each year based on new local sales tax revenue.
- Ties the exemption's size to net proceeds from a new 1 percent Local Homestead Option Sales Tax (LHOST) collected in a special tax district covering Catoosa County.
- Requires homeowners to apply once with the local tax official, after which the exemption automatically renews each year as long as they remain eligible.
- Limits the exemption to city taxes only, stacking it on top of, not replacing, any other homestead exemptions a homeowner already has.
- Sends the measure to Ringgold voters in a November 2026 referendum, sets a start date of January 1, 2027 if approved, and sunsets the exemption on December 31, 2039.
- Automatically repeals the entire Act if voters reject it or if the election is not held as required.
Who it affects
Homeowners in the City of Ringgold whose homes qualify for a homestead exemption, the Ringgold city government (which loses some property tax revenue), the local tax official who processes applications, and the election superintendent who must run the required referendum.
Why it matters
If approved, Ringgold homeowners would see their city property tax bill reduced by an amount tied to sales tax collections rather than a fixed figure, meaning the break could grow or shrink year to year. The measure requires voter approval and depends on a separate new sales tax passing.
Key provisions
- Section 1 defines key terms including 'homestead property,' 'LHOST,' and the special district conterminous with Catoosa County, and grants the exemption based on annual net sales tax proceeds.
- Section 1(c)-(d) sets application procedures, exempting people already receiving a homestead exemption from reapplying, and requires automatic annual renewal.
- Section 1(e) limits the exemption to city-levied taxes only, restricts it to property within the special district, makes it additional to other exemptions, and sets it to run from the year after voter approval through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both the Georgia House and Senate before the Act can become law, per the state constitution.
- Section 4 schedules a November 2026 referendum in Ringgold, specifies the ballot language, and provides that the Act is automatically repealed 365 days after the election if voters reject it or no election occurs.
- Section 4(c) allows any Ringgold voter in the special district to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if it is not conducted as required.
- Section 5 sets the general effective date as upon the Governor's approval, except for the election timeline set in Section 4.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city for all purposes in the amount of the assessed value of such homestead property as is determined annually based upon the net proceeds of the sales and use tax”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Mitchell Horner (R, HD-003)
- Steve Tarvin (R, HD-002)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 absent)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 absent)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 absent)
Topics
- property taxes
- homestead exemption
- Ringgold
- Catoosa County
- local sales tax referendum