HB 47: Bartow County; ad valorem tax; provide homestead exemption

This bill would create a homestead exemption from Bartow County property taxes, but only if voters approve a companion Local Homestead Option Sales Tax (LHOST) in a referendum. The exemption amount would not be a fixed dollar figure; instead it would be recalculated each year based on how much money the new 1 percent sales tax raises within the special tax district that covers the county. Homeowners would need to apply once with the county tax official, after which the exemption would renew automatically each year as long as they remain eligible. The exemption would stack on top of any other homestead exemptions a homeowner already has. If voters approve the measure in a November 2026 election, the exemption would apply starting January 1, 2027, with the sales tax running from January 1, 2028 through December 31, 2037, and the tax break itself lasting through December 31, 2039. If voters reject it, the whole Act would automatically repeal about a year later.

• Creates a Bartow County homestead property tax exemption equal to the assessed value covered by proceeds from a new local sales tax.
• Requires a countywide referendum in November 2026 before the exemption and related 1 percent sales tax can take effect.
• Lets the exemption renew automatically each year without a new application, as long as the homeowner stays eligible and reports if they become ineligible.
• Sets the exemption to apply from January 1, 2027 through December 31, 2039, tied to a sales tax collected from 2028 through 2037.
• Automatically repeals the entire Act one year after the election if voters reject it or if the election is not held as required.
• Requires a two-thirds vote in both the House and Senate to pass, per the Georgia Constitution's rules for this kind of tax law.

Bartow County homeowners who claim a homestead exemption, the Bartow County tax official who processes applications, the county election superintendent who must run the referendum, and county residents who would pay the new 1 percent local sales tax funding the exemption.

If approved, Bartow County homeowners would see part of their home's assessed value shielded from county property taxes, with the exemption's size shifting each year based on local sales tax collections, while everyone in the county would pay a new 1 percent sales tax to fund it.

• Section 1 defines key terms and grants the homestead exemption equal to assessed value funded by LHOST proceeds, with property value above that amount still taxed.
• Section 1(c)-(d) sets application rules: new applicants must file once, and the exemption then renews automatically unless the person becomes ineligible.
• Section 1(e) states the exemption applies only to county-levied taxes within the special district and stacks on top of other homestead exemptions, running from 2027 through December 31, 2039.
• Section 1(f) sets the LHOST sales tax period from January 1, 2028 to December 31, 2037.
• Section 3 requires a two-thirds majority vote in the General Assembly for the Act to become law, per the Georgia Constitution.
• Section 4 schedules a November 2026 referendum, specifies ballot language, and sets automatic repeal 365 days after the election if voters reject the measure or no valid election occurs.
• Section 4(c) allows any county voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote 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)

• Matthew Gambill (R, HD-015)Patrocinador principal
• Mitchell Scoggins (R, HD-014)

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
• Bartow County
• local sales tax
• referendum