Georgia CommonsHB 40: Fort Oglethorpe, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 40 would give Fort Oglethorpe homeowners a property tax exemption funded by a new 1 percent local sales tax in Catoosa County, pending voter approval in a November 2026 referendum.
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
Fort Oglethorpe homeowners currently pay city property taxes (ad valorem taxes) without this particular break. This bill would create a homestead exemption that shields part of a home's assessed value from city property taxes, with the exempted amount recalculated each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax collected in the special tax district covering Catoosa County. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The exemption applies only to city taxes, only within the special district, and stacks on top of any other homestead exemptions a homeowner already has. It would run from the year after voter approval through the end of 2039. Because it changes the state constitution's tax framework for this city, the bill needs a two-thirds vote in both the Georgia House and Senate, plus approval by Fort Oglethorpe voters in a November 2026 referendum. If voters reject it, the bill repeals itself automatically about a year later.
What the bill does
- Creates a new homestead exemption from Fort Oglethorpe city property taxes, sized each year to match the money collected from a new 1 percent local sales tax (LHOST) in the Catoosa County special district.
- Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without a new application, as long as they stay eligible.
- Limits the exemption so it applies only to city taxes, only to property inside the special district, and only in addition to, not instead of, other existing homestead exemptions.
- Sets the exemption to run from the year after voter approval through December 31, 2039, after which it would need to be extended or would expire.
- Requires the bill to pass by a two-thirds vote in both the House and Senate under the Georgia Constitution's tax provisions.
- Schedules a Fort Oglethorpe referendum for November 2026 and states that if voters reject it or the election isn't held properly, the whole Act repeals itself 365 days after the election date.
Who it affects
Homeowners in Fort Oglethorpe who live within the special tax district conterminous with Catoosa County, the City of Fort Oglethorpe's tax and election officials who must administer the exemption and run the referendum, and local shoppers who would pay the new 1 percent sales tax funding the exemption.
Why it matters
If approved by voters, homeowners in Fort Oglethorpe would see part of their home's value shielded from city property taxes every year, with the exempted amount tied directly to sales tax collections rather than a fixed dollar figure. Shoppers in the district would pay a new 1 percent sales tax to fund it.
Key provisions
- Section 1 defines key terms and grants the exemption in an amount equal to the homestead's assessed value as recalculated annually from LHOST sales tax proceeds collected in the special district.
- Section 1(c) and (d) set application rules: a one-time filing with the local tax official, with automatic renewal each year unless the homeowner becomes ineligible and must self-report that change.
- Section 1(e) limits the exemption to city taxes only, to property inside the special district, and makes it additive to other homestead exemptions; it runs 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 for the Act to become law, citing the state constitution's tax article.
- Section 4 schedules a referendum for the November 2026 general election date, specifies the ballot question wording, and sets Section 1's effective date as January 1, 2027 if approved.
- Section 4(b) provides that if voters reject the measure or the election is not properly conducted, the entire Act is automatically repealed 365 days after the election date.
- Section 4(c) allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election if they fail to do so.
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 collected under Article 2C of Chapter 8 of Title 48 of the O.C.G.A.”
“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.”
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)
- Mike Cameron (R, HD-001)
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
- local sales tax
- Fort Oglethorpe
- Catoosa County