HB1576: HB1576 Kingsland, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill targets City of Kingsland municipal property taxes on owner-occupied homes (homesteads). It would exempt homeowners from paying municipal taxes on the portion of their home's assessed value that grows beyond what it was in the 'base year,' the year before the exemption first applied to that owner. In effect, a homeowner's taxable value for city purposes would stay frozen at that base level, even if the home's market value and assessment rise later, unless they add land or improvements. Homeowners must apply once with the city to get the exemption, and it renews automatically as long as they keep living there. It does not apply to state, county, or school taxes, only city taxes for municipal purposes. Because it affects taxation, the bill needs a two-thirds vote in the General Assembly and must be approved by Kingsland voters in a referendum on November 3, 2026. If approved, it takes effect January 1, 2027; if rejected or the election isn't held properly, the whole Act repeals automatically.

• Creates a homestead exemption from City of Kingsland municipal property taxes equal to the growth in a home's assessed value above its 'base year' value.
• Excludes new improvements or added land from the exemption, so those increases in value remain taxable.
• Requires homeowners to file a one-time application with the city to claim the exemption, after which it renews automatically each year.
• Limits the exemption to only city ad valorem taxes for municipal purposes, leaving state, county, and school taxes unaffected.
• Requires a November 2026 referendum in Kingsland and a two-thirds vote in the General Assembly before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly conducted.

Homeowners who live in and own their primary residence within the City of Kingsland in Camden County, Georgia. The bill also affects the City of Kingsland's government, which administers the exemption and collects municipal property taxes, and the municipal election superintendent, who must run the referendum.

If approved by voters, eligible Kingsland homeowners would see their city tax bills based on a value that no longer rises with reassessments, potentially saving money as home values increase. The city would collect less municipal tax revenue from these frozen assessed values over time.

• Section 1 defines 'homestead' using the existing state definition (O.C.G.A. § 48-5-40) plus up to five acres, and defines 'base year' as the year before a homeowner first receives the exemption.
• Section 1(b) grants the exemption equal to the amount by which a home's current assessed value exceeds its base year assessed value, for municipal tax purposes only.
• Section 1(c) and (d) require a one-time application to the city, after which the exemption renews automatically each year the owner occupies the home.
• Section 1(e) clarifies the exemption does not apply to state, county, or school taxes and stacks on top of any other existing municipal homestead exemptions.
• Section 1(f) sets the exemption to apply starting with the 2027 tax year.
• 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 Kingsland referendum on November 3, 2026, with automatic repeal of the entire Act if voters reject it or the election is not properly conducted.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 684
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-10House Sent to Governor (House)
5. 2026-04-02Senate Passed/Adopted (Senate)
6. 2026-04-02Senate Committee Favorably Reported (Senate)
7. 2026-03-27Senate Read and Referred (Senate)
8. 2026-03-27House Passed/Adopted (House)

• Steven Sainz (R, HD-180)Primary sponsor

1. PassedHouse voteMarch 27, 2026

   153 yea, 0 nay (20 not voting, 3 absent)

   Local Calendar : House Vote #772

2. PassedSenate voteApril 2, 2026

   49 yea, 0 nay (3 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #927

• property taxes
• homestead exemption
• Kingsland
• local referendum
• Camden County