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

2026 Special Session Introduced by Matt Barton and 2 co-sponsors

Provides a local homestead property tax exemption in Rome, GA, reducing city property taxes for qualifying primary residences.

House Lost Reconsidered Bill/Resolution

Bill Summary: HB 67 (Georgia, 2026 Session) — Rome, City of; ad valorem tax; provide homestead exemption

Purpose and intent

Creates a local homestead property tax exemption for qualifying residents within the City of Rome (Floyd County), under Georgia ad valorem tax law.

The bill is designed to provide relief from ad valorem (property) taxes by expanding or establishing a homestead exemption for eligible homeowners within the city limits.

Key provisions and changes

Establishes or expands a homestead exemption for qualifying property owners in the City of Rome.

The exemption reduces the taxable assessed value of a homestead property for city property tax purposes, thereby lowering the annual property tax bill for eligible residents.

Details (such as the exemption percentage, dollar cap, phase-in, or sunset) are not fully visible in the provided text. The bill text appears to be partially redacted or encoded in the supplied excerpt, but the legislative history indicates an enactment path favoring favorable committee reports and multiple readings.

Who is affected

Resident homeowners within the City of Rome who qualify for a homestead exemption under Georgia law.

It would impact property tax liability on primary residences, potentially reducing city property tax collections to the extent exemptions apply.

Other taxpayers (non-qualifying homeowners, renters, commercial properties, etc.) would be less directly affected, though city revenue changes could influence municipal budgeting.

Procedural and timeline aspects

Legislative history indicates activity in 2026:

Hopper introduced (First Reader) on June 17, 2026.
Passed through House committees with a favorable report (June 20, 2026).
Underwent House action including Third Reading and a reconsideration process (June 20, 2026), with reconsideration actions noted.
The “House Reconsidered” event occurred on June 22, 2026, indicating potential continued debate or voting on reconsideration before moving to the Senate (if applicable in Georgia’s process).

Co-sponsors listed: Matt Barton, Katie Dempsey, Eddie Lumsden.

As a local option bill, if enacted, it would typically require approval by the Rome city government and may trigger resolutions or ordinance amendments to implement the exemption at the city level, in addition to state law provisions governing homestead exemptions.

Additional notes and considerations

The provided excerpt is partially encoded and does not include the full textual details (such as the exact exemption amount, calculation method, eligibility criteria, or sunset provisions). The summary reflects the bill’s stated aim to provide a homestead exemption for the City of Rome and the legislative actions noted in the history.

If enacted, local officials would need to adjust tax rolls, communications to residents, and budgeting to account for reduced city property tax revenue from exempted homesteads.

Homeowners considering eligibility should review Rome city tax assessor guidance and any accompanying municipal ordinances implementing the exemption, including required primary residence declarations and qualification criteria.

If you’d like, I can summarize the bill’s provisions in more precise terms once the full text is available, including exact exemption amounts, eligibility criteria, and any limitations or sunset clauses.