Georgia CommonsHB 48: Euharlee, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would give homeowners in Euharlee, in Bartow County, a property tax break tied to a new 1 percent local sales tax, but only if voters approve both in a November 2026 referendum.
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 City of Euharlee property taxes for homeowners whose primary residence sits within a special tax district covering all of Bartow County. Instead of a fixed dollar exemption, the amount would be recalculated every year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within that district. The bigger the sales tax collections, the bigger the property tax break; the exemption applies on top of any other homestead exemptions homeowners already receive. Homeowners would apply once with the local tax official and the exemption would renew automatically each year as long as they stay eligible. The whole plan depends on a November 2026 referendum: voters in the district must approve both this exemption and the new sales tax. If approved, the exemption starts January 1, 2027 and runs through the end of 2039, when it automatically expires. If voters reject it, or no election is held, the bill repeals itself.
What the bill does
- Creates a homestead exemption from City of Euharlee property taxes equal to the assessed value amount funded by new local sales tax proceeds collected 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 a new application.
- Makes the exemption additional to, not a replacement for, any other homestead exemption a homeowner already receives.
- Sets the exemption to apply only to taxes levied by the city and only to property located within the special district.
- Schedules the exemption to run from January 1, 2027 through December 31, 2039, after which it ends automatically.
- Requires a November 2026 referendum in the city and automatically repeals the entire Act if voters reject it or no election occurs.
Who it affects
Homeowners with a primary residence in the City of Euharlee within the Bartow County special tax district, the city's tax office and election superintendent, and residents who will vote on the linked sales tax and exemption in the November 2026 referendum.
Why it matters
If approved, eligible homeowners in Euharlee would see part of their property tax bill offset by new local sales tax revenue, shifting some of the city's tax burden from property owners to shoppers. The exemption amount would rise and fall each year with sales tax collections rather than staying fixed.
Key provisions
- Section 1 defines terms like 'homestead property' and 'LHOST' and grants the exemption in an amount tied annually to net proceeds of the new local sales tax collected in the special district.
- Section 1(c)-(d) sets application and automatic renewal rules, requiring homeowners to notify the tax official if they become ineligible.
- Section 1(e) clarifies the exemption applies only to city taxes, only within the special district, is added on top of other exemptions, and runs from 2027 through the end of 2039.
- Section 3 requires a two-thirds vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
- Section 4 requires a November 2026 referendum in Euharlee, sets the ballot language, and makes the exemption effective January 1, 2027 only if voters approve it.
- Section 4(b) provides that if voters reject the measure or no election is held, the entire Act is automatically repealed 365 days after the election date.
- Section 4(c) allows any eligible voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.
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”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
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
- Mitchell Scoggins (R, HD-014)
- Matthew Gambill (R, HD-015)
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
- local sales tax
- Euharlee
- Bartow County referendum