Georgia CommonsHouse · Failed · 2026 Special Session
HB 45: Emerson, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 45 would let voters in Emerson, Georgia decide whether to create a new homestead property tax exemption for city taxes, funded by a new 1 percent local sales tax in Bartow County.
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 the General Assembly's website lists.
In plain language
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.
What the bill does
- 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.
Who it affects
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.
Why it matters
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.
Key provisions
- 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.
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”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
“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”
Discussed in meetings (3)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House floor session, June 20, 2026 (legislative day 3)
From 1:05:48 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 104
Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Emerson measure in the local homestead-exemption package. Supporters said local voters could choose a sales tax to reduce property taxes; opponents said higher sales taxes would raise everyday costs. The package failed, 95 to 67, short of two-thirds. The majority leader gave notice of reconsideration.
House floor session, June 22, 2026 (legislative day 4)
From 1:22:36 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 145
Summary by Georgia Commons: The clerk listed HB 45 for Emerson on the reconsidered 66-bill homestead-exemption calendar. The House had approved reconsideration 97-75. During the group vote, one member argued the measures were not a tax increase and said non-Georgians pay 17.2% of sales taxes. A second member opposed new taxes during an affordability crisis. The majority whip said local voters should decide. The calendar failed 99-74, short of the required two-thirds vote. The chair said no further reconsideration was allowed.
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
- Matthew Gambill (R, HD-15)
- Mitchell Scoggins (R, HD-14)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 excused)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 excused)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 excused)
Topics
- property taxes
- homestead exemption
- Emerson Georgia
- Bartow County
- local sales tax