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HB 14

Fannin County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Johnny Chastain

HB 14 would create a homestead ad valorem tax exemption for qualifying primary residences in Fannin County to reduce homeowners' tax burden.

House Lost Reconsidered Bill/Resolution
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WeVote Research Nonpartisan
Bill Summary · HB 14

Overview

HB 14 (Georgia, 2026 Session) proposes to provide a homestead ad valorem tax exemption in Fannin County. The bill is sponsored with Johnny Chastain as a co-sponsor. The legislative action history shows activity in 2026, including committee favorability and readings, with several reconsideration actions by the House.

Purpose and Intent

  • Primary aim: create or expand a homestead exemption from ad valorem taxes for qualified property in Fannin County.
  • The intent is to reduce the property tax burden on homeowners occupying their primary residence (homestead) within the county.

Key Provisions and Changes

  • Establishes or modifies a homestead exemption from ad valorem taxation for qualifying residences in Fannin County.
  • The bill would define eligibility criteria (e.g., ownership, occupancy, and other statutory requirements typical of homestead exemptions) and specify the exemption amount or percentage, though exact dollar amounts or percentages are not provided in the text excerpt.
  • Potential alignment with state-level framework for homestead exemptions, applying specifically to Fannin County rather than statewide.

Affected Parties and Impacts

  • Homeowners in Fannin County who meet the eligibility criteria for the homestead exemption would receive property tax relief on their primary residence.
  • Local government in Fannin County would adjust its tax base accordingly, potentially reducing property tax revenues from eligible homes.
  • Tax assessors and county officials would enact the exemption administratively, updating tax records, billing, and exemption certification processes if approved.

Procedural and Timeline Aspects

  • Legislative path appears to include multiple steps typical of Georgia bills:
    • Introduction and assignment to committee (House committee action noted as favorable on 2026-06-20).
    • House readings and potential reconsideration motions (e.g., “House Reconsidered,” “House Lost Reconsidered Bill/Resolution” on 2026-06-22).
    • Third reading and passage processes (noted as “Third Readers” and related actions around mid to late June 2026).
  • The presence of reconsideration actions suggests some debate or procedural adjustments during floor consideration.

Notes and Considerations

  • Specifics such as the exemption amount, duration, phase-in, applicability to seniors or disabled residents, income limits, and interactions with other local or state tax provisions are not detailed in the provided text.
  • If enacted, local officials would need to implement administrative procedures to verify eligibility and process exemptions.
  • The focus is narrow to Fannin County; no statewide expansion is indicated by the bill text available.

For a complete understanding, it would be helpful to review the bill’s full language to confirm the exact exemption amount, eligibility criteria, sunset or renewal provisions (if any), and how it interacts with existing Georgia homestead exemption provisions.

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

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