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

2026 Special Session Introduced by Mitchell Horner and 1 co-sponsor

The bill would create a homestead exemption for Ringgold homeowners, reducing their ad valorem property tax by lowering assessed value for qualifying residences.

House Lost Reconsidered Bill/Resolution

Bill Summary: HB 39 (2026 Session, Georgia) – Ringgold, City of; ad valorem tax; provide homestead exemption

This summary outlines the main goals, key provisions, affected parties, and procedural/timeline aspects of HB 39 as reflected in the available text and legislative actions.

Purpose and intent

The bill proposes to provide a homestead exemption related to ad valorem (property) taxes for the City of Ringgold, Georgia. The primary aim is to reduce the property tax burden on eligible homeowners within the city limits by establishing or expanding a homestead exemption.

Key provisions and changes

Establishment of a homestead exemption for residents of Ringgold (the City of Ringgold) to reduce assessed taxable value for qualifying homeowners.

The exemption applies to ad valorem property taxes, potentially lowering annual tax bills for those who qualify.

The bill designates administration, eligibility, and oversight parameters for applying the exemption to ensure proper application and compliance (as typical in homestead exemption statutes), though exact eligibility criteria (e.g., age, disability, residency, or income thresholds) are not specified in the provided text.

The mechanism would interact with the local property tax framework, potentially altering the amount of tax revenue collected by the city from homestead-restricted parcels.

Who is affected

Primary affected group: homeowners within the City of Ringgold who qualify for the homestead exemption.

Secondary effects may touch:

City revenue, as reduced taxable value could affect ad valorem tax collections.
Local taxpayers who do not qualify may indirectly experience changes in funding or service levels depending on fiscal adjustments by the city.
Local assessors and tax officials responsible for implementing and administering the exemption.

Procedural and timeline aspects

Legislative history notes activity in 2026, with several actions in June:

Committee-related progress: Committee favorably reported (June 20, 2026).
Floor actions included Third Readers and reconsideration steps, indicating the bill moved through standard readings and potential reconsideration processes (June 20, 2026 and related actions).
Hopper status and initial readings occurred in mid-June 2026, with subsequent reconsideration events on June 22, 2026.

Sponsors: Co-sponsors Steve Tarvin and Mitchell Horner.

The bill’s ultimate fate (enactment, amendment, or rejection) would depend on final passage by the full chamber and the other legislative chamber, followed by signature or veto actions, which are not reflected in the provided text.

Notes and considerations

The exact eligibility criteria, exemption amount (e.g., flat dollar amount or percentage of assessed value), applicability scope (whether it includes senior, disabled, or veterans exemptions as well), and duration (permanent vs. temporary) are not specified in the provided excerpt. These details would be critical for homeowners evaluating impact.

Local fiscal impact would depend on the exemption size and the city’s tax base. If the exemption is broad or substantial, city services and budget planning could be affected.

If you want, I can tailor this summary to specific audiences (e.g., homeowners, city officials) or compare HB 39 to existing Georgia homestead exemption structures to highlight relative impact.