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House · Failed · 2026 Special Session

HB 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.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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 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”

This is the core exemption, tying the tax break's size to sales tax revenue rather than a fixed amount.

“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”

Explains that the whole law disappears automatically if voters say no or the election never happens.

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.

  1. House floor session, June 20, 2026 (legislative day 3)

    From 1:05:52 · 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 recommendation and included the Bartow County measure in the local package. A supporting committee chair said Bartow was among counties where the proposed sales tax could eliminate city and county property taxes. Opponents objected to higher sales taxes. The package failed, 95 to 67, short of two-thirds, and the majority leader gave notice of reconsideration.

  2. House floor session, June 22, 2026 (legislative day 4)

    From 1:22:45 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 146

    Summary by Georgia Commons: The clerk listed HB 47 for Bartow County 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

  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)
Show full history (9 actions)
  1. 2026-06-17House Hopper (House)

Sponsors

  • Matthew Gambill (R, HD-15)Primary sponsor
  • Mitchell Scoggins (R, HD-14)

Votes

  1. PassedHouse voteJune 20, 2026

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

    Local Calendar: House Vote #5

  2. PassedHouse voteJune 22, 2026

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

    Local Calendar: House Vote #9

  3. PassedHouse voteJune 22, 2026

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

    Local Calendar: House Vote #10

Topics

  • property taxes
  • homestead exemption
  • Bartow County
  • local sales tax
  • referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb47.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp