Montgomery County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Leesa Hagan

Creates or extends a Montgomery County homestead exemption from ad valorem taxes to eligible homeowners, reducing taxable value and tax liability.

House Lost Reconsidered Bill/Resolution

Summary of HB 60 (2026 Session) – Montgomery County; ad valorem tax; provide homestead exemption

Purpose and intent

The bill proposes to create or extend a homestead exemption related to ad valorem (property) taxes for Montgomery County.

The exact scope (e.g., exemption percentage or dollar amount) is not fully specified in the provided text, but the measure is framed as providing a property tax relief mechanism for eligible homeowners within Montgomery County.

Key provisions and changes

Establishment or extension of a homestead exemption from ad valorem taxes for qualifying properties in Montgomery County.

The bill designates Montgomery County as the jurisdiction where the exemption applies, potentially mirroring or adapting exemptions that exist in other counties.

Likely includes criteria for eligibility (e.g., ownership, primary residence status, age or disability considerations, and/or income thresholds), though these specifics are not detailed in the available text.

Administrative or procedural requirements may be included, such as how the exemption is applied to tax bills, coordination with county tax assessors, and deadlines for filing or renewal; these details are not explicitly present in the provided material.

Who would be affected

Homeowners in Montgomery County who qualify for the homestead exemption would benefit from reduced assessable value or reduced tax liability.

Potentially, new homeowners or long-time residents with certain qualifying characteristics (e.g., age, disability, veteran status) could be favored if the bill incorporates such eligibility categories.

County government (Montgomery County) and the county tax assessor’s office would administer the exemption, affecting property tax collections and related administrative processes.

Procedural and timeline aspects

The bill has progressed through several legislative steps:

Introduced and placed in committee; reported favorably by the House Committee on 2026-06-20.
Underwent multiple readings and a reconsideration process; notably, there was a House Third Reading and a House Third Reading Lost event on 2026-06-20, followed by a Notice to Reconsider.
Earlier steps include House Hopper (first introduction) on 2026-06-17 and First/Second Readers on 2026-06-17 and 2026-06-18.
The “Reconsidered” action indicates the bill’s status may have been reconsidered after debate or a recent vote, a common step when a chamber intends to re-vote or amend.

The sponsor is Co-sponsor Leesa Hagan, indicating bipartisan sponsorship and potential local focus.

Practical considerations

If enacted, homeowners in Montgomery County would need to verify eligibility and file any required applications by established deadlines to receive the exemption in the upcoming tax year.

Local assessors and the Montgomery County tax office would implement the exemption, potentially adjusting tax bills and communicating changes to taxpayers.

The exact financial impact (e.g., anticipated tax savings per affected property, eligibility limits, and any limits on total exemption amount) depends on the final language of the bill, which is not fully disclosed in the provided text.

Notes

The bill text provided appears to be partially corrupted or incomplete for detailed provisions (PDF/encoded content). The summary above reflects the stated objective—creating or providing a homestead exemption for Montgomery County—and outlines likely areas of impact based on standard practice for such exemptions in Georgia. For complete details, review the final enacted language, including eligibility criteria, exemption amount, applicability, and administration provisions.