---
title: HB 40. Fort Oglethorpe, City of; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb40
cite_as: HB 40, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb40
md_url: https://georgiacommons.org/bills/2026-special/hb40.md
text_url: https://georgiacommons.org/bills/2026-special/hb40/text
source_url: https://www.legis.ga.gov/legislation/74804
date: 2026-06-22
status: introduced
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: 862
omitted_url: https://georgiacommons.org/bills/2026-special/hb40.md?full=1
bill_number: HB 40
session: 2026 Special Session
session_slug: 2026-special
chamber: House
bill_type: bill
status_date: 2026-06-17
last_action: House Lost Reconsidered Bill/Resolution
sponsors:
  - Mitchell Horner
  - Steve Tarvin
  - Mike Cameron
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB40/2026/X1
upstream_id: 2154021
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - local sales tax
  - Fort Oglethorpe
  - Catoosa County
---

# HB 40. Fort Oglethorpe, City of; ad valorem tax; provide homestead exemption

## Text

House Bill 40EX
By: Representatives Horner of the 3rd and Tarvin of the 2nd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Fort Oglethorpe ad valorem taxes in the
amount of the assessed value of the homestead property determined annually for the special
district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to
be imposed within the special district conterminous with Catoosa County; 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 and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; 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" means all ad valorem taxes imposed by the governing authority
of the city for all purposes.
(2) "City" means the City of Fort Oglethorpe and its governing authority.
H. B. 40EX
(3) "Homestead property" shall have the same meaning as provided in Code Section
48-8-109.50 of the O.C.G.A.
(4) "LHOST" means the special sales and use tax established under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
(5) "Local tax official" means the tax official charged with the duty of receiving
applications for homestead exemptions for the city.
(6) "Special district" means the special district conterminous with Catoosa County and
established by Code Section 48-8-109.51 of the O.C.G.A.
(b) 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. on such person's
homestead property located within the special district determined annually based upon the
net proceeds of the sales and use tax collected within the special district in accordance with
Code Section 48-8-109.57 of the O.C.G.A. for the special district based upon the net
proceeds of the LHOST collected within the special district. The value of such 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 local tax official
giving such information relative to receiving such exemption as will enable the local tax
official to make a determination regarding the initial and continuing eligibility of such person
for such exemption; provided, however, that any person who previously applied for another
homestead exemption from ad valorem taxes imposed by the city, was allowed such
homestead exemption for the immediately preceding tax year, and remains eligible for such
homestead exemption for that same homestead property in the current tax year shall be
allowed the exemption granted under subsection (b) of this section for that homestead
H. B. 40EX
without the application otherwise required by this subsection. The local tax official shall
provide application forms for the purposes of this subsection.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A. Once granted to a person, the exemption shall be automatically renewed from
year to year without application so long as the person granted the homestead exemption
under subsection (b) of this section occupies such residence as a homestead and otherwise
remains eligible for such exemption. It shall be the duty of any person granted the
homestead exemption under subsection (b) of this section to notify the local tax official in
the event that such person for any reason becomes ineligible for such exemption.
(e) In accordance with the provisions of subsection (c) of Code Section 48-8-109.52 of the
O.C.G.A., the exemption granted by subsection (b) of this section:
(1) Shall not apply to or affect any ad valorem taxes other than those levied by the
governing authority of the local government to which this Act applies;
(2) Shall only apply to those portions of real property located within the special district;
(3) Shall be in addition to and not in lieu of any other homestead exemption applicable
to the homestead property; and
(4) The exemption granted by subsection (b) of this section shall apply to all taxable
years beginning on January 1 of the year subsequent to the approval of this Act in the
referendum provided for in Section 4 of this Act and ending on December 31, 2039.
SECTION 2.
This Act incorporates by reference the terms and conditions specified under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
H. B. 40EX
SECTION 3.
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(2) 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 4.
(a) The election superintendent of the city shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of the city residing within
the special district for approval or rejection. The election superintendent shall conduct that
election on the Tuesday following the first Monday in November, 2026, and shall issue the
call and conduct that election as provided by general law. The 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 the city. The ballot shall have
written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Fort Oglethorpe ad valorem taxes for city purposes in an amount of the
( ) NO assessed value of the homestead property as is determined annually using
the proceeds of a new 1 percent Local Homestead Option Sales Tax to be
imposed within the special district of Catoosa County?"
(b) 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. It shall
be the election superintendent's duty to certify the result thereof to the Secretary of State.
H. B. 40EX
(c) The provisions of this section shall be mandatory upon the election superintendent and
are not intended as directory. If the election superintendent fails or refuses to comply with
this section, any elector of the city residing within the special district may apply for a writ
of mandamus to compel the election superintendent to perform his or her duties under this
section. If the court finds that the election superintendent has not complied with this section,
the court shall fashion appropriate relief requiring the 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 5.
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 6.
All laws and parts of laws in conflict with this Act are repealed.
H. B. 40EX

## 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 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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: Mitchell Horner, Steve Tarvin, Mike Cameron
- Official page: https://www.legis.ga.gov/legislation/74804

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb40.md?full=1