WeVote
Log In

Bill

Bill

HB 36

Catoosa County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Mitchell Horner and 1 co-sponsor

Catoosa County residents who qualify can receive a homestead exemption on primary residences, reducing their property tax liability.

House Lost Reconsidered Bill/Resolution
0
WeVote Research Nonpartisan
Bill Summary · HB 36

Bill Overview

  • Legislature: Georgia
  • Bill: HB 36
  • Session: 2026_ss
  • Jurisdiction: Catoosa County, Georgia
  • Title: Catoosa County; ad valorem tax; provide homestead exemption

Note: The provided bill text is not fully visible in the excerpt. The summary below is based on the bill’s title, typical content for similar measures, and the available action/history details. If you have the full text, I can refine details precisely.

Purpose and Intent

  • The bill appears to create or expand a homestead exemption related to the ad valorem (property) tax in Catoosa County.
  • Homestead exemptions generally reduce the assessed value of a primary residence or provide a direct tax exemption for qualifying homeowners, thereby lowering property tax liability for eligible residents.

Key Provisions (inferred from title and common structure)

  • Establishment or enhancement of a homestead exemption for residents of Catoosa County.
  • Qualification criteria, potentially including:
    • The dwelling being the owner’s primary residence.
    • Age, disability, veteran status, or other dependent-related criteria (common in Georgia homestead provisions).
    • Duration or renewal requirements to maintain exemption eligibility.
  • Administrative and reporting requirements:
    • who administers the exemption (county board of tax assessors or a related office).
    • application process, required documentation, and submission deadlines.
    • mechanisms for verification and audits to prevent improper exemptions.
  • Fiscal impact provisions:
    • guidance on how the exemption affects property tax levy, millage rates, and county revenue.
    • any sunset provisions or limits on exemption growth.
  • Implementation timeline:
    • effective date of the exemption (e.g., for tax year 2026 or a future date).
    • transition rules if existing properties are affected.

Who Would Be Affected

  • Primary residence property owners within Catoosa County who qualify for the homestead exemption.
  • County tax assessors and the tax collector’s office responsible for applying the exemption to tax bills.
  • Potentially, residents with specific qualifying criteria (e.g., seniors, disabled individuals, veterans) if the bill specifies such categories.

Procedural and Timeline Considerations

  • Legislative history notes show several actions in June 2026, including:
    • First Readers, Committee action, and multiple readings.
    • A sequence of “Third Readers” and reconsideration events, with references to deletions and reconsiderations.
  • Action history suggests the bill underwent substantial consideration in the House, including a favorable committee report (as of 2026-06-20) and later reconsideration actions on 2026-06-22.
  • The exact effective date, transition rules, and any sunset or renewal provisions would be specified in the enacted text.

Potential Impacts

  • Tax Relief: Qualifying homeowners could see reduced property tax liability on their primary residence in Catoosa County.
  • Budget Effects: Lower property tax revenues for the county, potentially impacting local services or requiring offsetting revenue adjustments.
  • Administrative Burden: Increased workload for the county’s tax assessors and exemptions processing, with a need for clear applications and records.
  • Equity Considerations: If targeted to certain categories (e.g., seniors or disabled), the measure could affect distribution of tax relief across residents.

Next Steps (for readers)

  • Review the complete text of HB 36 to confirm the exact eligibility criteria, exempt amounts or percentage, and the affected tax years.
  • Check fiscal notes or state/local impact statements (if available) for estimated revenue changes.
  • Monitor committee reports and floor actions to confirm final passage and effective date.

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

Sign in to ask a question.