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HB 45

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

2026 Special Session Introduced by Matthew Gambill and 1 co-sponsor

HB 45 would create an Emerson city homestead exemption reducing taxable value for owner-occupied homes.

House Lost Reconsidered Bill/Resolution
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Bill Summary · HB 45

Bill Summary: HB 45 (Georgia, 2026 Session) – Emerson, City of; ad valorem tax; provide homestead exemption

This summary outlines the main purpose, key provisions, affected parties, and procedural/timeline aspects of HB 45 as it relates to the City of Emerson and ad valorem property taxes, specifically regarding a homestead exemption.

Overall purpose and intent

  • The bill aims to modify ad valorem property tax treatment within the City of Emerson by establishing or expanding a homestead exemption for qualifying homeowners.
  • The intended effect is to provide property tax relief to eligible homeowners by reducing taxable value or tax liability for primary residences.

Key provisions and changes proposed

  • Homestead exemption mechanism:
    • The bill would authorize, expand, or specify a homestead exemption for the owner-occupied primary residence within Emerson.
    • Details typically cover the amount or percentage of assessed value that would be exempt, or the specific calculation method used to determine the exemption.
  • Eligibility criteria:
    • Exemption would apply to homeowners meeting standard homestead requirements (e.g., owner-occupied residence as of a certain date, primary dwelling, and filing/verification requirements with the local tax authority).
    • Potential restrictions or qualifications (e.g., income limits, age-based or disability-based exemptions) may be referenced, though exact language is not provided in the text available.
  • Local tax administration:
    • Implementation would involve Emerson’s local tax assessor and city government in applying the exemption to tax rolls, confirming eligibility, and coordinating with county tax authorities as needed.
  • Interaction with other exemptions:
    • The bill may specify how this city-level exemption interacts with state-level homestead exemptions or other local exemptions, including whether it stacks or reduces concurrently.

Who would be affected

  • Primary homeowners within the City of Emerson:
    • Homeowners who qualify for the homestead exemption would see a reduction in assessed property value subject to Emerson ad valorem taxes, resulting in lower tax bills.
  • Local government and tax officials:
    • Emerson’s city administrator, tax assessor, and related staff would implement and administer the exemption, including eligibility determinations and adjustments to tax rolls.
  • Taxing entities:
    • While homeowners benefit, the exemption would reduce city tax revenues; the bill may outline fiscal implications or protections for municipal budgeting.

Procedural and timeline aspects

  • Legislative history notes:
    • The bill went through committee consideration and multiple readings in the House in June 2026, with actions including a favorable committee report and subsequent readings.
    • The bill experienced reconsideration moments in the House (notably on June 22, 2026) indicating a potential push for adjustments before final passage.
  • Sponsors:
    • Primary sponsors (as listed): Co-sponsors Mitchell Scoggins and Matthew Gambill.
  • Next steps (typical for a bill of this kind):
    • If passed by the House, movement would proceed to the Senate for parallel consideration, potential conference committee if there are differences, and ultimate approval or veto by the Governor.
    • Administrative implementation would require local ordinances or resolution adoption detailing the exemption’s specifics (amount, eligibility, application process) and alignment with Georgia state law.

Practical notes

  • Specific exemption amount, eligibility thresholds, application procedures, and fiscal impact are not fully detailed in the provided text. The precise numeric exemption (dollar amount or percentage of assessed value), qualification criteria, and interaction with other exemptions would be defined in the final enacted language or accompanying fiscal notes.
  • Readers should monitor the bill’s final text for exact figures, dates, and administrative requirements once enacted.

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

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