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HB 54

Bacon County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Steven Meeks

HB 54 would create a county-specific homestead exemption in Bacon County, reducing taxable value on qualifying primary residences for eligible homeowners.

House Lost Reconsidered Bill/Resolution
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Bill Summary · HB 54

Bill Summary: HB 54 (Georgia) – Bacon County; ad valorem tax; provide homestead exemption

Purpose and intent

  • The bill proposes to establish or expand a homestead exemption from ad valorem (property) taxes for qualifying residents in Bacon County.
  • The primary aim is to reduce the property tax burden on eligible homeowners by exempting a portion of the assessed value of their primary residence from taxation.

Key provisions and changes

  • Homestead exemption amount: The bill designates a specific exemption amount (or formula to determine the exemption) to be applied to the assessed value of a homeowner’s primary residence located in Bacon County. The exact dollar value or calculation method is specified in the bill text.
  • Eligibility criteria:
    • Exemption generally targets the homeowner’s primary residence (homestead).
    • Qualification requirements may include ownership status, residency, and occupancy as of a certain date, with possible limitations on eligibility for non-owners or rental properties.
    • There could be age, disability, or income-related stipulations if the bill mirrors typical Georgia homestead exemption patterns, though the provided text does not specify these details.
  • Applicability and geographic scope:
    • Applies specifically to Bacon County (jurisdiction referenced in the bill title).
    • Other counties would not be covered unless similar or companion legislation exists.
  • Administrative provisions:
    • Procedures for applying or renewing the exemption (application deadlines, required documentation, and verification) are typically included.
    • Potential coordination with county tax assessors to implement the exemption on tax bills.
  • Interaction with other exemptions: The bill may state how this exemption interacts with other local, state, or senior citizen exemptions, including whether exemptions stack or offset one another.

Affected parties and entities

  • Homeowners in Bacon County who qualify for the homestead exemption (primary residence owners).
  • Bacon County Tax Assessor’s Office and the county board of tax assessors responsible for determining eligibility and applying the exemption to property tax rolls.
  • Potential impact on Bacon County’s tax revenue, as exemptions reduce taxable value and thus tax revenue unless offset by other mechanisms (e.g., rate adjustments, state assistance).

Procedural and timeline aspects

  • Legislative status: The bill has progressed through some committee and chamber actions, with notable steps including:
    • Hopper introduction and passage through initial readings.
    • Committee consideration and a favorable report.
    • Subsequent readings and actions, including a period labeled “House Third Readers” and messages related to reconsideration.
    • As of the latest actions, the bill had moves related to reconsideration, with a sequence showing both favorable and reconsideration activity.
  • Effective date: The bill’s text typically specifies an effective date for when the exemption would apply (often the tax year following enactment), as well as any transitional provisions. The provided excerpt does not include the exact effective date.
  • If enacted, counties would need to update tax rolls and forms, and property owners would need to apply or renew according to the enacted procedures.

Practical considerations and potential impact

  • For qualifying Bacon County homeowners, the exemption could lower annual property tax bills, increasing disposable income and potentially affecting property values and local tax funding.
  • County financial planning would need to accommodate reduced tax revenue or seek alternative funding or tax rate adjustments.
  • Implementation requires clear eligibility criteria, application processes, and coordination between residents and the county tax office to avoid eligibility disputes.

Note: The provided materials include partial or encoded text from the bill and procedural history indicators. The above summary reflects typical features of a Georgia homestead exemption bill targeted to a specific county and based on common legislative patterns. For exact exemption amounts, eligibility details, effective dates, and procedural requirements, please refer to the final enacted text of HB 54 as introduced in the 2026 session and any subsequent amendments.

Compiled from official sources — confirm details with the bill’s official record.

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