HB 45: Emerson, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Emerson, located within a special tax district that covers all of Bartow County. It would create a homestead exemption, a break on property taxes for a primary home, from Emerson's city property taxes. The exemption amount would be set each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax that would also need voter approval. Homeowners would have to apply for the exemption once, and it would then renew automatically each year as long as they remain eligible. The exemption would stack on top of any other homestead exemptions the homeowner already has, rather than replacing them. Because it involves a constitutional change to local taxing power, the bill needs a two-thirds vote in both the House and Senate, then approval by Emerson voters in a November 2026 referendum. If approved, it would run from 2027 through the end of 2039; if rejected, the whole Act would automatically expire.

• Creates a new homestead exemption from City of Emerson property taxes, with the exempted amount recalculated each year based on new local sales tax revenue.
• Requires homeowners to apply once for the exemption, after which it renews automatically each year without a new application, as long as they stay eligible.
• Makes the exemption additional to, not a replacement for, any other homestead exemption the homeowner already receives.
• Requires a citywide referendum in November 2026 within the special tax district before the exemption can take effect.
• Sets the exemption to apply from January 1, 2027 through December 31, 2039, after which it would end.
• Automatically repeals the entire Act if voters reject it or if the election is not held as required.

Homeowners in the City of Emerson who claim a homestead exemption, the city's tax officials who process applications, the Emerson election superintendent who must run the referendum, and county sales tax collection systems within the Bartow County special tax district.

If voters approve it, eligible Emerson homeowners would see a reduction in their city property tax bill, offset by a new 1 percent local sales tax paid by anyone shopping in the district. The size of the tax break would shift year to year depending on how much sales tax revenue comes in.

• Section 1 defines key terms, including 'homestead property' and the special tax district conterminous with Bartow County, and creates the exemption tied to LHOST sales tax proceeds.
• Section 1(c) and (d) set application procedures, including automatic renewal and a duty to notify officials if a homeowner becomes ineligible.
• Section 1(e) limits the exemption to city-imposed taxes on property within the special district, and sets it to run from 2027 through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, citing the Georgia Constitution.
• Section 4 requires a November 2026 referendum in Emerson, specifies the ballot language, and sets automatic repeal of the whole Act if voters reject it or the election is not properly held.
• Section 4(c) allows any Emerson elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.
• Section 5 sets the effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 4.

1. 2026-06-22House Lost Reconsidered Bill/Resolution (House)
2. 2026-06-22House Reconsidered (House)
3. 2026-06-20House Notice to Reconsider (House)
4. 2026-06-20House Third Reading Lost (House)
5. 2026-06-20House Third Readers (House)
6. 2026-06-20House Committee Favorably Reported (House)
7. 2026-06-18House Second Readers (House)
8. 2026-06-17House First Readers (House)

• Matthew Gambill (R, HD-015)Primary sponsor
• Mitchell Scoggins (R, HD-014)

1. PassedHouse voteJune 20, 2026

   95 yea, 67 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #5

2. PassedHouse voteJune 22, 2026

   97 yea, 75 nay (1 not voting, 6 absent)

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

   99 yea, 74 nay (1 not voting, 5 absent)

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• Emerson Georgia
• Bartow County
• local sales tax