Georgia CommonsHB 47: Bartow County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A bill would let Bartow County voters decide on a homestead property tax exemption funded by a new 1 percent local sales tax, running from 2028 through 2039 if approved.
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 would create a homestead exemption from Bartow County property taxes, but only if voters approve a companion Local Homestead Option Sales Tax (LHOST) in a referendum. The exemption amount would not be a fixed dollar figure; instead it would be recalculated each year based on how much money the new 1 percent sales tax raises within the special tax district that covers the county. Homeowners would need to apply once with the county tax official, after which the exemption would renew automatically each year as long as they remain eligible. The exemption would stack on top of any other homestead exemptions a homeowner already has. If voters approve the measure in a November 2026 election, the exemption would apply starting January 1, 2027, with the sales tax running from January 1, 2028 through December 31, 2037, and the tax break itself lasting through December 31, 2039. If voters reject it, the whole Act would automatically repeal about a year later.
What the bill does
- Creates a Bartow County homestead property tax exemption equal to the assessed value covered by proceeds from a new local sales tax.
- Requires a countywide referendum in November 2026 before the exemption and related 1 percent sales tax can take effect.
- Lets the exemption renew automatically each year without a new application, as long as the homeowner stays eligible and reports if they become ineligible.
- Sets the exemption to apply from January 1, 2027 through December 31, 2039, tied to a sales tax collected from 2028 through 2037.
- Automatically repeals the entire Act one year after the election if voters reject it or if the election is not held as required.
- Requires a two-thirds vote in both the House and Senate to pass, per the Georgia Constitution's rules for this kind of tax law.
Who it affects
Bartow County homeowners who claim a homestead exemption, the Bartow County tax official who processes applications, the county election superintendent who must run the referendum, and county residents who would pay the new 1 percent local sales tax funding the exemption.
Why it matters
If approved, Bartow County homeowners would see part of their home's assessed value shielded from county property taxes, with the exemption's size shifting each year based on local sales tax collections, while everyone in the county would pay a new 1 percent sales tax to fund it.
Key provisions
- Section 1 defines key terms and grants the homestead exemption equal to assessed value funded by LHOST proceeds, with property value above that amount still taxed.
- Section 1(c)-(d) sets application rules: new applicants must file once, and the exemption then renews automatically unless the person becomes ineligible.
- Section 1(e) states the exemption applies only to county-levied taxes within the special district and stacks on top of other homestead exemptions, running from 2027 through December 31, 2039.
- Section 1(f) sets the LHOST sales tax period from January 1, 2028 to December 31, 2037.
- Section 3 requires a two-thirds majority vote in the General Assembly for the Act to become law, per the Georgia Constitution.
- Section 4 schedules a November 2026 referendum, specifies ballot language, and sets automatic repeal 365 days after the election if voters reject the measure or no valid election occurs.
- Section 4(c) allows any county voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote 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 county 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”
“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
- Bartow County
- local sales tax
- referendum