HB1492: HB1492 Hampton City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill creates a homestead exemption for City of Hampton property owners, but only for those who have maintained their primary residence in the city for five years or more. Unlike typical partial exemptions, this one covers the full assessed value of the home for city ad valorem (property) taxes used for municipal purposes, meaning qualifying homeowners would pay no city property tax on their home, though county and school taxes would still apply. Residents must apply with the city to prove eligibility, except those who already held another city homestead exemption for five years or more, who get it automatically. Because it changes local taxation, the Georgia Constitution requires the change to be approved by two-thirds of the House and Senate and then by Hampton voters in a November 2026 referendum. If approved, it takes effect January 1, 2027; if rejected, the whole Act is automatically repealed.

• Creates a homestead exemption covering the full assessed value of a home for City of Hampton municipal property taxes, for residents who have lived there five years or more.
• Requires most homeowners to apply with the city to prove eligibility, but automatically grants the exemption to those who already held another city homestead exemption for five years or more.
• Specifies the exemption applies only to city ad valorem taxes for municipal purposes, not to state, county, or school district property taxes.
• Requires a citywide referendum on the Tuesday after the first Monday in November 2026 before the exemption can take effect.
• Sets the exemption to apply starting with taxable years beginning January 1, 2027, and automatically repeals the whole Act if voters reject it or the election is not properly held.

Longtime homeowners in the City of Hampton who have lived there five years or more, the Hampton city government and its tax collection process, the municipal election superintendent who must run the referendum, and Henry County's official legal newspaper, which must publish election notices.

If approved by voters, qualifying Hampton homeowners would stop paying city property taxes on their homes entirely, shifting the local tax burden and potentially city revenue. Newer residents who have not lived in Hampton for five years would not qualify, creating a tax difference based on residency length.

• Section 1 defines the exemption, covering the full assessed value of a homestead (as defined in O.C.G.A. § 48-5-40) for city ad valorem taxes for municipal purposes.
• Section 1(c) requires an application to the city government, with automatic qualification for those who already held another Hampton homestead exemption for five years or more.
• Section 1(e) limits the exemption to city municipal taxes only, excluding state, county, and school district property taxes, and makes it exclusive of other city homestead exemptions.
• Section 1(f) sets the exemption's start date as taxable 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, per the Georgia Constitution.
• Section 3 calls for a Hampton-wide referendum in November 2026, with the Act's tax provisions taking effect only if a majority approve, and automatic repeal if voters reject it or the election fails to occur.
• Section 4 sets the general effective date as the Governor's approval, except for the referendum provisions in Section 3.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 570
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)

• Robert Flournoy (D, HD-074)Primary sponsor
• Demetrius Douglas (D, HD-078)

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
• Hampton Georgia
• local referendum
• municipal taxes