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HB 66

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

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

The bill allows Kingston to grant a homestead exemption on city real property, reducing assessed value and lowering eligible homeowners’ city ad valorem taxes.

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Bill Summary · HB 66

Bill Summary: HB 66 (Kingston, City of; ad valorem tax; provide homestead exemption)

Note: This summary reflects the bill as indicated in the provided materials, including status notes and sponsor information. It focuses on the substantive changes the bill would make to ad valorem taxation and any homestead exemptions for the City of Kingston, Georgia.

Purpose and intent

  • The bill would establish or expand a homestead exemption within the city limits of Kingston, Georgia, for ad valorem (property) taxes.
  • The primary objective appears to be providing property tax relief to eligible residential property owners by exempting a portion of the assessed value of a homestead from taxation, thereby reducing the local property tax burden on qualifying homeowners.

Key provisions and changes

  • Homestead exemption framework:
    • The bill authorizes the City of Kingston to grant a homestead exemption on real property that qualifies as a homestead.
    • The exemption reduces the assessed value of the property used for determining ad valorem property taxes, resulting in lower tax liability.
  • Eligibility and administration:
    • While the exact eligibility criteria are not fully detailed in the provided text, typical elements would include:
    • The applicant must own and occupy the property as their primary residence.
    • Compliance with local and state filing requirements to claim the exemption.
    • The bill would specify how the exemption interacts with the city’s tax digest and budget, including any cap on the exemption amount or percentage.
  • Scope of exemption:
    • The exemption applies to the Kingston city ad valorem tax levy on qualifying homestead property.
    • It may specify whether the exemption applies to all homeowners within Kingston or only to those meeting certain criteria (e.g., age, disability, veteran status), though such specifics are not explicitly stated in the provided text.
  • Effective date and applicability:
    • The bill would set when the exemption takes effect (e.g., a future tax-year cycle) and how it applies to existing tax digests versus new assessment cycles.
  • Oversight and implementation:
    • The bill could require city tax authorities to administer the exemption, maintain records, and provide notice to property owners about eligibility and application deadlines.
    • It may include clarification on whether the exemption reduces city revenue or if any state-supplied funds or revenue-sharing mechanisms offset the impact.

Who would be affected

  • Primary beneficiaries: Homeowners in Kingston who qualify for the homestead exemption (i.e., those who own and occupy their residence as their primary home and meet any specified criteria).
  • Taxing authority: The City of Kingston, which would implement and administer the exemption, potentially affecting the city’s property tax revenues and budgeting.
  • Property market and residents: The exemption could influence housing affordability and the overall tax burden on residential property within Kingston.

Procedural and timeline aspects

  • Introduction and sponsorship:
    • HB 66 is sponsored with notable co-sponsors, including Mitchell Scoggins and Matthew Gambill.
  • Legislative progress (based on action history):
    • Hopper and first reading occurred on June 17, 2026.
    • The bill progressed through committee stages with a favorable report on June 20, 2026.
    • It underwent multiple readings and reconsideration discussions in the House, including a reconsideration process on June 22, 2026.
  • Next steps (typical for this bill in Georgia):
    • If advanced, the bill would move toward floor consideration, potential amendments, and final passage by the House, followed by passage through the Senate (if applicable) and potential conference committee or approval by the governor.

Notes and considerations

  • The provided materials include some legislative action notes indicating reconsideration and discussions, which may signal ongoing adjustments or negotiation as the bill moves through the chamber.
  • Specific dollar amounts, exemption percentage, eligibility thresholds, and administrative details (e.g., application deadline, notification requirements) are not fully detailed in the excerpt. For a complete understanding, refer to the bill’s official text as introduced and any subsequent amendments.

If you’d like, I can adapt this summary once you provide the full text or a link to the bill to confirm exact eligibility criteria and exemption parameters.

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

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