Mitchell County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Joe Campbell

Mitchell County would create a homestead exemption reducing property taxes for qualifying primary residences.

House Lost Reconsidered Bill/Resolution

Bill Summary: HB 13 (Georgia, 2026_ss) — Mitchell County; ad valorem tax; provide homestead exemption

Purpose and intent

The bill aims to modify ad valorem (property) tax treatment in Mitchell County by establishing or expanding a homestead exemption for qualifying homeowners.

The overarching goal is to reduce property tax burden for eligible residents within Mitchell County, aligning county tax relief with state homestead concepts.

Key provisions and changes

Establishes a specific homestead exemption for residences in Mitchell County. The exact exemption amount (e.g., dollar value or percentage) is not stated in the provided text, but the bill directs tax relief to homeowners as a homestead.

Applies to the ad valorem taxation framework, meaning it reduces the assessed value or the tax levy on a eligible primary residence.

Likely defines eligibility criteria (e.g., ownership, primary residence status, age or disability status) and may set application/recertification requirements for taxpayers to claim the exemption. The text provided does not include the detailed criteria, but such provisions are typically included in homestead exemption bills.

Preserves or adjusts the county's ability to administer the exemption, including timing for qualification, notification, and potential interaction with existing exemptions or tax delinquencies.

Affected entities and individuals

Primary impact: Mitchell County homeowners who qualify for the homestead exemption.

Potential indirect effects on local government revenue, as a reduction in taxable value could affect the county’s tax base and revenue for services funded by ad valorem taxes.

Tax assessors and local revenue departments, which would implement application procedures, eligibility verification, and exemptions processing.

Procedural and timeline aspects

The action history shows the bill progressed through the Georgia House:

First Readers, Second Readers, Committee Favorably Reported (June 20–22, 2026)
Reconsideration actions occurred on June 22, 2026
The Bill advanced to consideration but later entries indicate some reconsideration or potential passage at different stages (e.g., Third Readers, Lost on Third Reading, etc.)

Co-sponsor listed: Joe Campbell.

The current status in the provided data suggests ongoing debate or a recent action to reconsider, but exact final disposition (enacted, defeated, or amended) is not included. For precise status, refer to the latest official legislative record.

Practical considerations for residents

If you own and occupy a home in Mitchell County that qualifies as your permanent residence, you may be eligible for a reduced property tax bill through this exemption.

Prospective claimants should monitor the bill’s status for finalized eligibility rules, exemption amounts, application deadlines, and required documentation.

Notes

The bill text provided is partially redacted or encoded within a PDF excerpt; specific details such as the exemption amount, eligibility thresholds, application procedures, and interaction with other exemptions are not included in the supplied material. For an exact understanding of who qualifies and how much relief is provided, consult the full, final bill text and the official fiscal impact note once released.