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HB 44

Harris County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Carmen Rice and 1 co-sponsor

HB 44 would provide a Harris County homestead tax exemption to reduce assessed value on a homeowner’s primary residence, lowering property tax bills.

House Lost Reconsidered Bill/Resolution
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WeVote Research Nonpartisan
Bill Summary · HB 44

Summary of HB 44 (Session 2026_ss) – Georgia

Purpose and intent

  • The bill seeks to establish or expand a homestead exemption related to ad valorem taxes in Harris County. In practical terms, it aims to provide property tax relief to eligible homeowners by reducing the taxable value of a home that qualifies as a homestead.

Key provisions and changes

  • Ad valorem tax relief: The core provision is a homestead exemption that lowers the assessed value of a homeowner’s primary residence in Harris County, thereby reducing property tax bills for that property.
  • Eligibility and scope: The text provided does not include explicit eligibility criteria or exemption amounts. Typically, homestead exemptions require ownership and primary residence status as of a specific date, with potential limits or phased increases. The bill would define who is eligible and how much of the value is exempt from taxation.
  • Targeted geography: Harris County is the jurisdiction explicitly covered by the measure. Exemption provisions would apply to properties located within Harris County.
  • Co-sponsors: The bill has two listed Senate or House members as co-sponsors—Carmen Rice and Vance Smith—indicating bipartisan sponsorship attention.

Who would be affected

  • Primary homeowners in Harris County who meet the qualifying criteria for the homestead exemption would receive tax relief on their primary residence.
  • Local government and school district revenue: While taxpayers benefit, local taxing authorities could see reduced ad valorem revenue from participating properties. The bill may influence county/municipal and school district budgeting and tax rate decisions, depending on any sunset provisions or eligibility caps (not specified in the provided text).

Procedural and timeline aspects

  • Current actions (per the action history):
    • House Hopper (introduced) on 2026-06-17
    • First Readers and Committee actions occurred around 2026-06-17 to 2026-06-20
    • The bill was reported favorably by the House Committee on 2026-06-20
    • Subsequent actions include third readers and reconsideration events on 2026-06-20 and 2026-06-22, indicating ongoing House consideration and some procedural moves such as reconsideration and lost reconsideration actions
  • As of the latest updates, the bill has progressed through initial committee and floor actions but has undergone reconsideration votes, signaling it may require further legislative steps to finalize.

Notes and considerations

  • The provided text appears to be a partial or encoded extract of the bill text (PDF/foreign encoding blocks). Some specifics such as the exemption amount, eligibility thresholds, phase-in schedules, applicability to senior or disabled homeowners, carryover provisions, or sunset clauses are not included in the available material.
  • If enacted, local assessors and the Harris County tax office would implement the exemption, including required documentation, application deadlines, and verification processes.
  • Potential fiscal impact: A reduction in property tax revenue for Harris County and associated districts, with corresponding effects on budgetary planning and service levels, depending on the exemption depth and the number of eligible homesteads.

What to watch for in the next steps

  • Final passage details: Look for the exact exemption amount (e.g., a fixed dollar reduction, a percentage of assessed value, or a tiered approach) and any caps or income/age qualifications.
  • Implementation dates: Effective date for eligibility, and whether exemptions apply to the current tax year or subsequent years.
  • Sunset or renewal: Whether the exemption is permanent or subject to renewal/extension by future acts.
  • Administrative guidance: Rules on application, notification, and clawback or recapture provisions if ownership or residence status changes.

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

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