HB 40: Fort Oglethorpe, City of; ad valorem tax; provide homestead exemption

Fort Oglethorpe homeowners currently pay city property taxes (ad valorem taxes) without this particular break. This bill would create a homestead exemption that shields part of a home's assessed value from city property taxes, with the exempted amount recalculated each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax collected in the special tax district covering Catoosa County. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The exemption applies only to city taxes, only within the special district, and stacks on top of any other homestead exemptions a homeowner already has. It would run from the year after voter approval through the end of 2039. Because it changes the state constitution's tax framework for this city, the bill needs a two-thirds vote in both the Georgia House and Senate, plus approval by Fort Oglethorpe voters in a November 2026 referendum. If voters reject it, the bill repeals itself automatically about a year later.

• Creates a new homestead exemption from Fort Oglethorpe city property taxes, sized each year to match the money collected from a new 1 percent local sales tax (LHOST) in the Catoosa County special district.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without a new application, as long as they stay eligible.
• Limits the exemption so it applies only to city taxes, only to property inside the special district, and only in addition to, not instead of, other existing homestead exemptions.
• Sets the exemption to run from the year after voter approval through December 31, 2039, after which it would need to be extended or would expire.
• Requires the bill to pass by a two-thirds vote in both the House and Senate under the Georgia Constitution's tax provisions.
• Schedules a Fort Oglethorpe referendum for November 2026 and states that if voters reject it or the election isn't held properly, the whole Act repeals itself 365 days after the election date.

Homeowners in Fort Oglethorpe who live within the special tax district conterminous with Catoosa County, the City of Fort Oglethorpe's tax and election officials who must administer the exemption and run the referendum, and local shoppers who would pay the new 1 percent sales tax funding the exemption.

If approved by voters, homeowners in Fort Oglethorpe would see part of their home's value shielded from city property taxes every year, with the exempted amount tied directly to sales tax collections rather than a fixed dollar figure. Shoppers in the district would pay a new 1 percent sales tax to fund it.

• Section 1 defines key terms and grants the exemption in an amount equal to the homestead's assessed value as recalculated annually from LHOST sales tax proceeds collected in the special district.
• Section 1(c) and (d) set application rules: a one-time filing with the local tax official, with automatic renewal each year unless the homeowner becomes ineligible and must self-report that change.
• Section 1(e) limits the exemption to city taxes only, to property inside the special district, and makes it additive to other homestead exemptions; it runs from the year after voter approval through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law, citing the state constitution's tax article.
• Section 4 schedules a referendum for the November 2026 general election date, specifies the ballot question wording, and sets Section 1's effective date as January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or the election is not properly conducted, the entire Act is automatically repealed 365 days after the election date.
• Section 4(c) allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election if they fail to do so.

1. 2026-06-22House Lost Reconsidered Bill/Resolution (Cámara de Representantes)
2. 2026-06-22House Reconsidered (Cámara de Representantes)
3. 2026-06-20House Notice to Reconsider (Cámara de Representantes)
4. 2026-06-20House Third Reading Lost (Cámara de Representantes)
5. 2026-06-20House Third Readers (Cámara de Representantes)
6. 2026-06-20House Committee Favorably Reported (Cámara de Representantes)
7. 2026-06-18House Second Readers (Cámara de Representantes)
8. 2026-06-17House First Readers (Cámara de Representantes)

• Mitchell Horner (R, HD-003)Patrocinador principal
• Steve Tarvin (R, HD-002)
• Mike Cameron (R, HD-001)

1. AprobadaVotación: Cámara de Representantes20 de junio de 2026

   95 a favor, 67 en contra (5 sin votar, 12 ausentes)

   Local Calendar : House Vote #5

2. AprobadaVotación: Cámara de Representantes22 de junio de 2026

   97 a favor, 75 en contra (1 sin votar, 6 ausentes)

   Local Calendar: House Vote #9

3. AprobadaVotación: Cámara de Representantes22 de junio de 2026

   99 a favor, 74 en contra (1 sin votar, 5 ausentes)

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• local sales tax
• Fort Oglethorpe
• Catoosa County