HB 49: Adairsville, City of; ad valorem tax; provide homestead exemption

This bill would create a homestead exemption from City of Adairsville property taxes (ad valorem taxes) for homeowners inside a special tax district that covers all of Bartow County. Instead of a fixed dollar exemption, the amount would be recalculated each 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 for eligible homeowners. Homeowners would need to apply once through the local tax official, and the exemption would then renew automatically each year as long as they stay eligible. The exemption would stack on top of any other homestead exemptions a person already qualifies for. Because it involves a constitutional homestead exemption, the bill needs a two-thirds vote in both the House and Senate, and it would only take effect if voters in the district approve it in a November 2026 referendum. If approved, it would run from January 1, 2027 through December 31, 2039; if rejected, the bill would repeal itself automatically.

• Creates a homestead exemption from all City of Adairsville property taxes equal to the assessed value of a homestead, recalculated annually based on new local sales tax revenue.
• Requires the exemption amount to be funded by proceeds from a new 1 percent Local Homestead Option Sales Tax collected in a special district covering Bartow County.
• 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.
• Requires a two-thirds majority vote in both the House and Senate and voter approval in a November 2026 referendum before taking effect.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, and automatically repeals the bill if voters reject it.

Homeowners who live in the special tax district covering Bartow County and own homestead property, the City of Adairsville's government and its tax office, and voters in the city who will decide the measure in a November 2026 referendum.

If approved by voters, eligible homeowners in Adairsville could see their city property tax bill reduced by an amount tied to new sales tax collections each year, shifting some of the tax burden from property taxes to sales taxes within the district, while the city gains a new dedicated sales tax revenue stream.

• Section 1 defines key terms, including 'homestead property,' 'LHOST,' and the special district, which is conterminous with Bartow County.
• Section 1(b) sets the exemption amount each year based on net proceeds from the new local sales tax collected in the special district.
• Section 1(c) and (d) require an initial application with the local tax official, with automatic annual renewal as long as the homeowner remains eligible.
• Section 1(e) clarifies the exemption applies only to city taxes on property within the special district, runs from January 1 after voter approval through December 31, 2039, and stacks with other homestead exemptions.
• Section 3 requires a two-thirds majority vote in both chambers of the General Assembly for the bill to become law.
• Section 4 schedules a referendum for the Tuesday after the first Monday in November 2026, with the exemption taking effect January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or the election is not held, the bill automatically repeals 365 days after the election date.

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)

• Mitchell Scoggins (R, HD-014)Primary sponsor
• Matthew Gambill (R, HD-015)

1. PassedHouse voteJune 20, 2026

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

   Local Calendar : House Vote #5

2. PassedHouse voteJune 22, 2026

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

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

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

   Local Calendar : House Vote #10

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