HB1341: HB1341 Hall County; ad valorem tax for county purposes; provide homestead exemption

This bill would let Hall County homeowners exempt $10,000 of their home's assessed value from the county's ad valorem (property) taxes that fund general county purposes. It would not reduce state taxes, school taxes, or municipal taxes; it only applies to the county government's own portion of the tax bill. Homeowners would need to apply through the Hall County tax commissioner, though anyone already approved for the statewide homestead exemption by December 31, 2026 would automatically qualify without a separate application. Once granted, the exemption would renew automatically each year as long as the person still lives in the home. Because this changes local tax law, the Georgia Constitution requires the bill to pass by a two-thirds vote in the General Assembly and then be approved by Hall County voters in a November 2026 referendum. If approved, it would take effect January 1, 2027; if rejected or if the election is not held, the bill would automatically repeal itself.

• Creates a $10,000 homestead exemption against Hall County's property taxes for county purposes, reducing the taxable value of an eligible home by that amount.
• Requires homeowners to apply with the Hall County tax commissioner, but automatically qualifies anyone already approved for the statewide homestead exemption by December 31, 2026.
• Makes the exemption renew automatically each year without a new application, as long as the person keeps living in the home as their primary residence.
• Requires the exemption question to go before Hall County voters in a referendum on the Tuesday after the first Monday in November 2026.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly conducted.
• Limits the exemption so it does not apply to state taxes, school taxes, or municipal taxes, only to county government taxes.

Homeowners in Hall County who claim a homestead exemption, the Hall County tax commissioner's office, which must process applications, and the Hall County election superintendent, who must organize the November 2026 referendum on the measure.

If voters approve it, eligible Hall County homeowners would see $10,000 shaved off the assessed value used to calculate their county property tax bill starting in 2027, lowering what many residents owe the county each year, though their state, school, and city tax bills would stay the same.

• Section 1 defines the exemption terms, sets the amount at $10,000 of assessed value, and limits homestead property to five contiguous acres.
• Section 1(c) requires an application with the Hall County tax commissioner but grants automatic eligibility to those already approved for the statewide homestead exemption (O.C.G.A. § 48-5-44) by December 31, 2026.
• Section 1(e) clarifies the exemption applies only to county purpose taxes, not state, school, or municipal taxes, and stacks on top of other existing exemptions.
• Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, as required by the Georgia Constitution.
• Section 3 requires a Hall County referendum in November 2026, specifies the ballot language, and automatically repeals the Act 365 days after the election if it fails or is not held.
• Section 3 allows any Hall County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.
• Section 4 makes the Act effective upon the Governor's signature, except for the election and exemption provisions tied to the referendum timeline.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 663
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-18Senate Passed/Adopted (Senate)
6. 2026-03-18Senate Committee Favorably Reported (Senate)
7. 2026-03-12Senate Read and Referred (Senate)
8. 2026-03-10House Passed/Adopted (House)

• Derrick McCollum (R, HD-030)Primary sponsor
• Emory Dunahoo (R, HD-031)
• Brent Cox (R, HD-028)
• David Clark (R, HD-100)
• Matt Dubnik (R, HD-029)
• Lee Hawkins (R, HD-027)

1. PassedHouse voteMarch 10, 2026

   159 yea, 0 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #693

2. PassedSenate voteMarch 18, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #728

• property taxes
• homestead exemption
• Hall County
• local referendum