HB1321: HB1321 Cartersville, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill would let homeowners in the City of Cartersville, in Bartow County, exempt $100,000 of their home's assessed value from city property taxes that fund municipal government operations. It would not apply to state taxes, county taxes, or school taxes, and it would stack on top of any other homestead exemptions the city already offers. Homeowners would need to apply once with the city government to claim the exemption, and it would then renew automatically each year as long as they keep living there and remain eligible. The exemption would only take effect if Cartersville voters approve it in a referendum on the November 2026 ballot, and if approved, it would apply starting with the 2027 tax year. If voters reject it or the election is not held, the bill would automatically repeal.

• Creates a $100,000 homestead exemption from City of Cartersville property taxes (ad valorem taxes) that fund city government operations, not state, county, or school taxes.
• Requires homeowners to file a one-time application with the city to claim the exemption, after which it renews automatically each year.
• Requires the City of Cartersville to hold a referendum on the November 2026 ballot letting voters approve or reject the exemption.
• Sets the exemption to start applying to tax years beginning January 1, 2027, but only if voters approve it and Section 1 takes effect.
• Automatically repeals the whole Act if voters reject it or if the required election is not properly held.
• Allows any Cartersville voter to sue for a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners in the City of Cartersville who qualify for a homestead exemption, the city's governing authority and election superintendent who must administer the application process and referendum, and Bartow County's official legal newspaper, which must publish notice of the election.

If approved by voters, qualifying Cartersville homeowners would see a $100,000 reduction in the taxable value of their home for city tax purposes starting in 2027, lowering their municipal property tax bills, while the city's municipal tax base would shrink by that same amount per exempted home.

• Section 1 defines the exemption terms, sets the amount at $100,000 of assessed home value, and limits it to city ad valorem taxes for municipal purposes only.
• Section 1(c)-(d) requires homeowners to apply once with the city and to notify the city if they later become ineligible; the exemption otherwise renews automatically.
• Section 1(e) clarifies the exemption does not affect state, county, or school district property taxes and adds to, rather than replaces, existing city exemptions.
• Section 1(f) sets the exemption to apply starting with tax years beginning January 1, 2027.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a referendum in Cartersville on the November 2026 ballot, spells out the ballot language, and provides for automatic repeal if voters reject it or the election is not held.
• Section 3 allows a court-ordered mandamus if the election superintendent fails to call or conduct the required election.
• Section 4 sets the Act's general effective date as the date of the Governor's approval or its becoming law without signature, aside from the referendum provisions.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 557
3. 2026-05-11House 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)

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

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
• Cartersville
• local referendum
• Bartow County