HB1491: HB1491 Bartow County; ad valorem tax for county purposes; increase homestead exemption

Bartow County currently gives homeowners a homestead exemption (a break on property taxes for a primary home) of $5,000 off the assessed value of their home for county government taxes. This bill would rewrite that 1994 law, as previously amended in 2023, to raise the exemption to $30,000 of assessed value. Because the change affects local property taxation, the bill requires a two-thirds vote in both the House and Senate and cannot take effect without voter approval. Bartow County voters would decide the question in a referendum on the November 2026 general election ballot. If a majority votes yes, the higher exemption starts January 1, 2027. If voters reject it or the election is not held as required, the whole Act is automatically repealed 365 days after the election date.

• Rewrites Section 2 of the 1994 Bartow County homestead exemption law to raise the exemption from $5,000 to $30,000 of a home's assessed value for county ad valorem (property) taxes.
• Requires the bill to pass with a two-thirds majority in both the House and Senate under the Georgia Constitution's rules for local tax changes.
• Directs the Bartow County election superintendent to hold a referendum on the November 2026 general election date asking voters to approve or reject the increased exemption.
• Sets the exemption increase to take effect January 1, 2027 only if voters approve it in that referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the required election is not held.
• Allows any Bartow County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if it is not properly conducted.

Homeowners in Bartow County who claim a homestead exemption on their primary residence, Bartow County's tax digest and county government revenue, the Bartow County election superintendent who must run the referendum, and local voters who will decide the measure at the polls.

If approved, eligible Bartow County homeowners would see their taxable property value for county taxes reduced by $30,000 instead of $5,000, lowering their county property tax bills starting in 2027. If voters reject the measure, the current $5,000 exemption stays in place and the new law disappears entirely.

• Section 1 revises Section 2 of the 1994 Bartow County homestead exemption law to raise the exemption amount from $5,000 to $30,000 of assessed home value.
• Section 2 requires a two-thirds majority vote in both chambers of the General Assembly, as mandated by the Georgia Constitution for this type of local tax law.
• Section 3 requires a Bartow County referendum on the Tuesday after the first Monday in November 2026, with the ballot question specifying the increase from $15,000 to $30,000, and sets January 1, 2027 as the effective date if approved.
• Section 3 also provides that the Act is automatically repealed 365 days after the election if voters reject it or the election is not properly held, and allows a mandamus action to force compliance.
• Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature, except for the referendum-dependent provisions.
• Section 5 repeals any conflicting laws.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 569
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)

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

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
• Bartow County
• local referendum
• ad valorem tax