SB614: SB614 City of Hampton; homestead exemption; ad valorem taxes for municipal purposes; provide

This bill creates a new local homestead exemption for the City of Hampton in Henry County. Residents who have lived in their home as their primary residence for at least five years would owe no City of Hampton property taxes on that home's assessed value, though any value above the homestead itself would still be taxed. The exemption only covers city taxes for municipal purposes; it would not reduce state taxes, county taxes, or school district taxes. Because this changes local tax law, the bill needs a two-thirds vote in both the Georgia House and Senate, and then must be approved by Hampton voters in a referendum set for November 2027. If voters approve it, the exemption would apply starting with the 2027 tax year. If voters reject it, or the election isn't held as required, the whole Act automatically repeals on January 1 following the election.

• Grants City of Hampton residents a full exemption from city property taxes on their homestead's assessed value once they've lived there at least five years.
• Requires residents to apply once with the city government to prove eligibility, after which the exemption renews automatically each year.
• Requires residents to notify the city if they become ineligible for the exemption, such as by moving.
• Limits the exemption to city taxes only, leaving state, county, and school district property taxes unaffected.
• Requires a November 2027 referendum in Hampton before the exemption can take effect, plus a two-thirds vote in the General Assembly.
• Automatically repeals the entire Act if voters reject it or the referendum isn't properly held.

Homeowners in the City of Hampton who have lived in their home for at least five years, the Hampton city government which must process applications and run the referendum, and Henry County's election officials who administer the vote.

Eligible long-term Hampton homeowners could see their city property tax bill on their home drop to zero, shifting more of the city's tax burden onto other property owners or the city's budget, depending on how Hampton adjusts. The change hinges entirely on voter approval in 2027.

• Section 1 defines 'ad valorem taxes for municipal purposes' and 'homestead' (tied to the existing definition in O.C.G.A. § 48-5-40) and grants the full-value exemption to qualifying residents.
• Section 1(c) requires applicants to have lived in the home as their primary residence for at least five years and to file an application with the city.
• Section 1(d) makes the exemption automatically renew yearly once granted, following the claims process in O.C.G.A. § 48-5-50.1.
• Section 1(e) clarifies the exemption applies only to city taxes, not state, county, or school taxes, and stacks on top of any other existing exemption.
• Section 1(f) applies the exemption to tax years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds vote of the General Assembly for the Act to become law, per the Georgia Constitution.
• Section 3 requires a November 2027 referendum in Hampton, with automatic repeal of the whole Act if voters reject it or the election isn't properly conducted.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent Section 1.

1. 2026-04-02House Reconsidered (House)
2. 2026-04-02House Third Reading Lost (House)
3. 2026-04-02House Third Readers (House)
4. 2026-04-02House Committee Favorably Reported (House)
5. 2026-03-10House Second Readers (House)
6. 2026-03-09House First Readers (House)
7. 2026-03-06Senate Passed/Adopted (Senate)
8. 2026-03-06Senate Committee Favorably Reported (Senate)

• Gail Davenport (D, SD-017)Primary sponsor
• Robert Flournoy (D, HD-074)

1. PassedSenate voteMarch 6, 2026

   49 yea, 0 nay (3 not voting, 3 absent)

   Local Consent Calendar: Senate Vote #639

2. PassedHouse voteApril 2, 2026

   94 yea, 75 nay (2 not voting, 5 absent)

   Supplemental Local Calendar : House Vote #857

3. PassedHouse voteApril 2, 2026

   98 yea, 72 nay (3 not voting, 3 absent)

   Sb614 & Sb627 Recon: House Vote #858

• property taxes
• homestead exemption
• City of Hampton
• local referendum
• Henry County