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HB 72

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

2026 Special Session Introduced by Steven Meeks

authorize a city-level homestead property tax exemption in Patterson, reducing city ad valorem taxes for qualifying homeowners.

House Lost Reconsidered Bill/Resolution
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WeVote Research Nonpartisan
Bill Summary · HB 72

Overview

HB 72 (2026 Session, Georgia) seeks to provide a homestead exemption for Patterson, City of. The bill text provided is partly corrupted (PDF binary data), but the legislative history and metadata indicate a local homestead exemption measure introduced for the City of Patterson. The summary below reflects typical content for a city-level ad valorem tax exemption bill and the information available from the action history and sponsor details.

1) Purpose and Intent

  • Main purpose: To authorize a property tax (ad valorem) exemption for a qualifying homeowners within the City of Patterson, effectively reducing or eliminating the property tax liability for a designated homestead.
  • Intent: To provide property tax relief to eligible homeowners, encourage home ownership, and align local tax policy with the city’s economic or housing goals.

2) Key Provisions and Changes

Note: The exact statutory text is not fully legible in the provided material. Based on typical structure of city-level homestead exemption bills, expected elements include:

  • Eligibility
    • Definition of a qualifying homestead within Patterson (likely primary residence of the owner).
    • Possible age, disability, or income criteria (some local exemptions include senior or disabled exemptions; others are blanket for all qualifying homeowners).
  • Exemption Amount or Rate
    • A specified dollar amount (e.g., a fixed dollar exemption per home) or a percentage of assessed value (e.g., 100% or a partial exemption up to a limit).
    • If a cap is included, the bill would specify the maximum exemption per homestead.
  • Applicability
    • Applies to the ad valorem (property) taxes levied by the City of Patterson.
    • May interact with county or school district taxes (exemption typically affects only city taxes unless mirrored by other jurisdictions).
  • Application Process
    • Mechanism for homeowners to apply (deadline, required documentation, certification of primary residence).
    • Annual renewal or automatic continuation if the homeowner continues to meet criteria.
  • Compliance and Sunset
    • Provisions for discontinuation, recapture, or sunset if the exemption is temporary.
    • Procedures for revisiting eligibility if ownership changes.

3) Who and What Would Be Affected

  • Primary affected party: Homeowners in the City of Patterson who qualify for the homestead exemption.
  • Farther-reaching effects:
    • City tax revenues would decrease to the extent the exemption is granted.
    • Potential indirect impacts on city services funding and budget allocations.
    • Property tax administration would need to implement the exemption in tax rolls and billing.

4) Procedural and Timeline Aspects

  • Action history (as of the latest records):
    • Introduced and placed on the committee calendar.
    • House Committee Favorably Reported (2026-06-22).
    • Passed through House with Third Reading on 2026-06-22 but also indicates a Lost Third Reading in the same session, suggesting a reconsideration step or a procedural split in the timeline.
    • Notice to Reconsider issued (2026-06-22), indicating ongoing adjustments or potential for an amended passage.
    • Earlier steps: House First, Second Readers (June 18–20, 2026); Hopper on June 17, 2026.
  • Sponsorship:
    • Co-sponsor: Steven Meeks.
    • Patterson, City of’s designation indicates a local municipal focus; bill likely targets city-level adoption rather than state-wide statute.
  • Next steps (typical for local measures):
    • If the House ultimately passes or reconsiders, the bill would proceed to the Senate for consideration.
    • Local governments often require implementation through city ordinance or resolution following legislative approval.

Additional Notes

  • The exact exemption amount, eligible criteria, and application deadlines are not legible in the text provided. For precise figures (dollar amounts, percentage rates, eligibility thresholds, and implementation dates), the official bill text and fiscal impact statement from the Georgia General Assembly should be consulted.
  • As a city-specific exemption, any approved measure would affect Patterson’s city property tax levy and budget, potentially interacting with other local revenue sources and services.

If you’d like, I can pull the official, full text and produce a version with exact figures and a line-by-line provision map once you provide or allow access to the complete bill text.

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

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