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HB 83

Forsyth County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Carter Barrett and 1 co-sponsor

Forsyth County would establish or modify a homestead exemption to reduce property taxes for qualifying homeowners on their primary residence.

House Lost Reconsidered Bill/Resolution
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WeVote Research Nonpartisan
Bill Summary · HB 83

Bill Overview

  • Jurisdiction: Georgia
  • Bill: HB 83
  • Session: 2026_ss
  • Title: Forsyth County; ad valorem tax; provide homestead exemption
  • Prime and co-sponsors: Primary sponsor not listed in provided text; Co-sponsors: Carter Barrett, Brent Cox
  • Action timeline (per provided): House First Readers (2026-06-20), House Second Readers (2026-06-22), House Hopper (2026-06-18)

Note: The actual bill text is not included in the provided materials beyond partial data. The summary below is based on the bill’s title and typical content for this policy area.

Purpose and Intent

  • The bill appears to establish or expand a homestead exemption related to Forsyth County ad valorem (property) taxes.
  • Homestead exemptions typically reduce the taxable value of a homeowner’s residence or provide a direct reduction in the property tax bill, aiming to provide tax relief for qualifying homeowners.
  • By focusing on Forsyth County, the measure likely tailors the exemption to properties located within that county, potentially allowing for county-specific administration and eligibility criteria.

Key Provisions and Changes (as typically associated with homestead exemptions)

While the exact text is not provided, expected elements based on the title include:

  • Creation or modification of a homestead exemption for Forsyth County properties.
  • Eligibility criteria for the exemption (likely including ownership, primary residence status, and residency requirements).
  • Calculation of the exemption (e.g., a fixed dollar amount off assessed value, a percentage of the assessment, or a cap on exemption amount).
  • Application process and deadlines for homeowners to claim the exemption.
  • Administrative responsibilities (which county office administers the exemption, enrollment procedures, and renewals).
  • Provisions addressing interaction with other tax relief programs (e.g., whether exemption stacks with other exemptions or credits).
  • Effective date and any transition provisions (e.g., phased implementation or immediate applicability).

Affected Parties and Impacts

  • Primary beneficiaries: Homeowners in Forsyth County who qualify for the homestead exemption (typically on the homeowner’s primary residence).
  • Local government impact: Forsyth County would administer and fund the exemption, affecting local property tax revenues and budget planning.
  • Tax administration: County tax assessor’s office would manage applications, eligibility determinations, and enforcement.
  • Potential indirect effects: Property tax burden distribution may shift; neighboring counties’ exemptions are not affected unless similar bills pass there.

Procedural and Timeline Considerations

  • Likely timelines (typical for homestead exemption bills):
    • Establishment or modification of exemption terms and eligibility.
    • Application window for homeowners (often annual) and renewal requirements.
    • Effective date for when the exemption applies to the tax year (could be current or upcoming year).
  • Interaction with existing Georgia homestead provisions: The bill may complement or supersede existing state law by creating a Forsyth County-specific exemption, or adjust the county’s local option regarding ad valorem relief.

Practical Considerations for Stakeholders

  • Homeowners in Forsyth County should monitor enrollment deadlines and ensure primary residence requirements are met.
  • Taxpayers should anticipate how an exemption could alter property tax bills and budgeting.
  • Local officials should prepare for potential revenue implications and ensure IT/systems can handle eligibility determinations and exemptions accurately.

If the full bill text becomes available, I can provide a precise clause-by-clause breakdown, including exact eligibility criteria, exemption amount or formula, and the effective date.

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

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