Georgia CommonsHB 46: Cartersville, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 46 would let Cartersville voters decide whether to give homeowners in a special Bartow County district a property tax break funded by a new 1 percent local sales tax, 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 applies only to the City of Cartersville and a special tax district that covers all of Bartow County. It would create a homestead exemption, meaning a break on property taxes for a primary home, that reduces the taxable value of a homeowner's property by an amount tied each year to how much money comes in from a new Local Homestead Option Sales Tax (LHOST). That sales tax has to be authorized separately under existing state law (O.C.G.A. Article 2C of Chapter 8 of Title 48). Homeowners would have to apply once with the local tax official, and the exemption would then renew automatically each year as long as they stay eligible. It only affects city ad valorem (property) taxes, not county or school taxes, and stacks on top of any other homestead exemption a person already has. The whole plan depends on two votes: first a two-thirds vote in the General Assembly, then a local referendum in November 2026. If voters reject it or no election happens, the bill repeals itself a year later. If approved, it takes effect January 1, 2027 and runs through the end of 2039.
What the bill does
- Creates a new homestead exemption from City of Cartersville property taxes equal to the assessed value increase covered by new local sales tax revenue.
- Ties the size of the exemption each year to the net proceeds collected from a new 1 percent Local Homestead Option Sales Tax in the Bartow County special district.
- Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without reapplying.
- Limits the exemption to city taxes only, makes it apply only within the special district, and stacks it on top of any other existing homestead exemption.
- Sets the exemption period from January 1 of the year after voter approval through December 31, 2039.
- Requires a November 2026 local referendum and a two-thirds vote in the General Assembly before the exemption can take effect, with automatic repeal if voters reject it.
Who it affects
Homeowners within the special tax district conterminous with Bartow County who claim a homestead in Cartersville, the City of Cartersville's tax administration, the local election superintendent who must run the referendum, and residents who would pay the new local sales tax funding the exemption.
Why it matters
If approved, eligible Cartersville homeowners would see part of their home's value shielded from city property taxes, funded instead by a new penny-per-dollar sales tax collected across Bartow County, shifting some of the local tax burden from property owners to everyone who makes purchases in the county.
Key provisions
- Section 1 defines key terms, including 'homestead property' and 'LHOST', and grants the exemption equal to the assessed value covered by new local sales tax proceeds.
- Section 1(c) and (d) set application and renewal rules, letting people who already have a homestead exemption skip a new application and requiring automatic annual renewal.
- Section 1(e) limits the exemption to city-levied taxes, to property within the special district, and makes it run from January 1 of the year after approval through December 31, 2039.
- Section 2 incorporates the terms of the state law governing local homestead option sales taxes (O.C.G.A. Article 2C of Chapter 8 of Title 48).
- Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
- Section 4 calls for a November 2026 referendum in the city and special district, spells out the ballot language, and provides for automatic repeal one year after the election if voters reject it or no election is held.
- Section 5 sets the general effective date as the date the Governor signs the bill or it otherwise becomes law, except for the referendum provisions.
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 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”
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-015)
- Mitchell Scoggins (R, HD-014)
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
- Cartersville
- Bartow County
- local sales tax