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HB 19

Floyd County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Matt Barton and 2 co-sponsors

The bill would create or expand a Floyd County homestead exemption reducing assessed value for eligible primary residences, lowering local property taxes.

House Lost Reconsidered Bill/Resolution
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WeVote Research Nonpartisan
Bill Summary · HB 19

Bill Summary: HB 19 (2026_ss) — Floyd County; ad valorem tax; provide homestead exemption

Purpose and intent

  • The bill proposes to establish or expand a homestead exemption related to ad valorem (property) taxes in Floyd County, Georgia. The core aim is to reduce the local property tax burden on qualifying homeowners by exempting a portion of assessed value from taxation for a homestead.

Key provisions and changes

  • Homestead exemption: The bill designates an exemption amount (dollar value or percentage) that would be subtracted from the assessed value of a homeowner’s primary residence (homestead) before tax calculations.
  • Scope: Applies specifically to Floyd County, Georgia. It may specify eligibility criteria, such as:
    • The property being the owner’s primary residence (homestead).
    • Ownership status or occupancy requirements.
    • Any limits on the exemption amount or cap on total exemptions countywide.
  • Tax affected: Ad valorem property taxes assessed by Floyd County or by entities within the county that rely on the county’s tax base (e.g., school districts, municipalities, and special districts, depending on local tax allocation rules).
  • Administration: Likely to require adjustments to county property tax assessment rolls, billing, and collection processes to reflect the exemption for eligible parcels.
  • Transition and implementation: The bill may include effective dates (e.g., starting with the 20XX tax year) and any phased implementation or transition rules if needed.

Who would be affected

  • Primary beneficiaries: Homeowners who qualify for the Floyd County homestead exemption (typically those who own and occupy their residence as their principal dwelling).
  • Local taxpayers: Other property owners in Floyd County may experience changes in tax allocations or rates as the exemption alters the county’s taxable base.
  • Local government and school district finances: Potential impact on revenue that supports county services, schools, and other local programs; the exemption could reduce available tax revenue unless offset by rate adjustments or increased assessments on non-exempt properties.

Procedural and timeline aspects

  • Legislative process steps reflected in the action history:
    • Introduced and initially considered in the House (First Readers, Hopper) with committee referral and favorable report noted.
    • Passed through subsequent legislative moves (Third Readers and Committee actions) with at least one reconsideration step documented on June 22, 2026.
    • The “House Reconsidered” and “Lost Reconsidered” notes indicate a competitive passage process, with bill possibly being amended or re-ordered before final passage.
  • Dates in the action history suggest a rapid consideration window in June 2026, with final passage decisions subject to reconciliation with Senate or final floor actions per Georgia’s legislative process.
  • If enacted, the bill would require administrative updates prior to or at the start of the applicable tax year (e.g., adjustments to assessment rolls and tax bills).

Notes and considerations

  • Specific exemption amount, eligibility criteria, and any caps are not provided in the summary text here. The final bill text would include precise figures (dollar amount or percentage), qualification standards, and any sunset or renewal provisions.
  • Fiscal impact: The exemption would reduce local property tax revenue from the exempted homesteads; potential offsets could include rate adjustments, higher assessments on non-exempt properties, or alternative revenue measures as determined by the county.
  • Implementation considerations: Local counties typically publish guidance on how homeowners apply for the exemption, deadlines for filing, and documentation required to verify primary residence.

If you’d like, I can incorporate the exact exemption amount, eligibility rules, and effective date once the final bill text is available.

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

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