HB 48: Euharlee, City of; ad valorem tax; provide homestead exemption

This bill would create a homestead exemption from City of Euharlee property taxes for homeowners whose primary residence sits within a special tax district covering all of Bartow County. Instead of a fixed dollar exemption, the amount would be recalculated every year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within that district. The bigger the sales tax collections, the bigger the property tax break; the exemption applies on top of any other homestead exemptions homeowners already receive. Homeowners would apply once with the local tax official and the exemption would renew automatically each year as long as they stay eligible. The whole plan depends on a November 2026 referendum: voters in the district must approve both this exemption and the new sales tax. If approved, the exemption starts January 1, 2027 and runs through the end of 2039, when it automatically expires. If voters reject it, or no election is held, the bill repeals itself.

• Creates a homestead exemption from City of Euharlee property taxes equal to the assessed value amount funded by new local sales tax proceeds collected in the Bartow County special district.
• Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
• Makes the exemption additional to, not a replacement for, any other homestead exemption a homeowner already receives.
• Sets the exemption to apply only to taxes levied by the city and only to property located within the special district.
• Schedules the exemption to run from January 1, 2027 through December 31, 2039, after which it ends automatically.
• Requires a November 2026 referendum in the city and automatically repeals the entire Act if voters reject it or no election occurs.

Homeowners with a primary residence in the City of Euharlee within the Bartow County special tax district, the city's tax office and election superintendent, and residents who will vote on the linked sales tax and exemption in the November 2026 referendum.

If approved, eligible homeowners in Euharlee would see part of their property tax bill offset by new local sales tax revenue, shifting some of the city's tax burden from property owners to shoppers. The exemption amount would rise and fall each year with sales tax collections rather than staying fixed.

• Section 1 defines terms like 'homestead property' and 'LHOST' and grants the exemption in an amount tied annually to net proceeds of the new local sales tax collected in the special district.
• Section 1(c)-(d) sets application and automatic renewal rules, requiring homeowners to notify the tax official if they become ineligible.
• Section 1(e) clarifies the exemption applies only to city taxes, only within the special district, is added on top of other exemptions, and runs from 2027 through the end of 2039.
• Section 3 requires a two-thirds vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 4 requires a November 2026 referendum in Euharlee, sets the ballot language, and makes the exemption effective January 1, 2027 only if voters approve it.
• Section 4(b) provides that if voters reject the measure or no election is held, the entire Act is automatically repealed 365 days after the election date.
• Section 4(c) allows any eligible voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.

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

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
• Euharlee
• Bartow County referendum