HB 50: White, City of; ad valorem tax; provide homestead exemption

This bill would create a homestead exemption from City of White property taxes (called ad valorem taxes) for homeowners whose primary residence sits within 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) collects in that district. Homeowners would need to apply once through the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The exemption would stack on top of any other homestead exemptions a homeowner already gets, and would only affect City of White taxes, not county or school taxes. Because it involves a local sales tax swap, the bill needs a two-thirds vote in the General Assembly and voter approval in a November 2026 referendum. If approved, it would start January 1, 2027 and run through the end of 2039. If rejected, or if no election is held, the bill would automatically repeal itself about a year after the scheduled election date.

• Creates a homestead exemption from City of White property taxes equal to the value funded by new sales tax proceeds collected in the Bartow County special district each year.
• Requires homeowners to apply once with the local tax official, after which the exemption renews automatically unless the homeowner becomes ineligible.
• Makes the exemption apply only to City of White taxes, stack on top of other homestead exemptions, and run from 2027 through the end of 2039.
• Requires a two-thirds majority vote in both the House and Senate before the Act can become law, per the Georgia Constitution.
• Requires voter approval in a November 2026 referendum before the exemption takes effect, and sets automatic repeal if voters reject it or no election occurs.

Homeowners who live in the special tax district covering Bartow County and the City of White, the City of White's tax officials and governing authority, and the local election superintendent who must run the required referendum.

If voters approve it, eligible homeowners in the City of White would see their city property tax bill reduced each year by an amount tied to new local sales tax collections, shifting some of the tax burden from property owners to sales tax paid by anyone shopping in the district.

• Section 1 defines key terms, grants the exemption based on annual LHOST sales tax proceeds, and sets application and automatic renewal procedures through the local tax official.
• Section 1(e) limits the exemption to City of White taxes only, requires it to stack with other homestead exemptions, and sets it to run from January 1 after voter approval through December 31, 2039.
• Section 2 incorporates the rules of Georgia's local sales tax law (O.C.G.A. Article 2C of Chapter 8 of Title 48).
• Section 3 requires a two-thirds vote in both legislative chambers for the Act to become law.
• Section 4 schedules a November 2026 referendum, specifies the ballot language, sets the effective date of January 1, 2027 if approved, and provides for automatic repeal if the vote fails.
• Section 4(c) allows a court to order the election superintendent by mandamus to hold the election if they fail to do so.

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
• local sales tax
• Bartow County
• City of White