Butler, City of; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Patty Marie Stinson

The bill establishes a Butler city homestead exemption from ad valorem taxes to reduce eligible homeowners’ local tax bills.

House Lost Reconsidered Bill/Resolution

Bill Summary: HB 77 (2026 Session, Georgia) – Butler, City of; ad valorem tax; provide homestead exemption

Purpose and intent

HB 77 proposes to establish a homestead exemption from ad valorem taxes for qualifying property within the City of Butler. The bill is designed to reduce property tax burden for eligible homeowners by removing a portion of the assessed value from taxation, thereby lowering the annual tax bill for those residents who meet the stipulated criteria.

Key provisions and changes

Homestead exemption creation: The bill creates or expands a local homestead exemption applicable to residential property within the City of Butler.

Eligibility criteria: The bill sets forth specific qualifications that a property owner must meet to receive the exemption. (Typically this includes ownership and primary residence requirements; however, the exact criteria are not detailed in the provided text. The bill would typically align with state-law standards for homestead exemptions and any Butler-specific criteria.)

Exemption amount and calculation: The bill designates a fixed dollar amount or a percentage of assessed value to be exempt from taxation. (The precise amount/percentage is not disclosed in the provided text and would be specified in the enacted language.)

Operation and administration: The exemption would be administered by the local tax assessor/board of tax assessors in Butler, with any required forms, deadlines, and notification processes defined for applicants.

Effect on tax revenue: The exemption would reduce the City of Butler’s locally assessed ad valorem tax base, resulting in reduced revenue from property taxes to the city (net effect dependent on enrolled exemptions and delinquent collections). The bill may include transitional provisions or sunset/renewal language, though such details are not included in the excerpt.

Who would be affected

Property owners in Butler who meet the eligibility criteria for the homestead exemption, typically including primary residence requirements.

City tax administration officials responsible for assessing eligibility and applying the exemption to tax rolls.

Municipal finances: Potential reduction in local property tax revenue to Butler, with downstream effects on city services funded by ad valorem taxes.

Procedural and timeline aspects

Legislative status and timeline: The bill has advanced through the Georgia House process, with actions including:

House First Readers (June 20, 2026)
House Second Readers (June 22, 2026)
House Hopper (June 18, 2026)

Sponsor information: Primary sponsor is involved in the measure, with Co-sponsor Patty Marie Stinson listed. (Details on verbatim authorship and committee referrals would be in the full bill.)

Practical considerations

Local residents considering eligibility would need to review Butler-specific criteria and application deadlines, typically requiring proof of ownership, residence, and timely filing.

Taxpayers might want to assess how the exemption interacts with other local exemptions or state tax-credit programs.

Municipal officials should prepare for administrative adjustments to tax rolls, including notice requirements for property owners and potential impacts on budget planning.

If you want, I can tailor this to a side-by-side comparison with Georgia state-level homestead exemptions or draft a summary focused on fiscal impact and administrative steps once the exact exemption amount and eligibility criteria are available from the enacted text.