Santa Claus, City of; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Leesa Hagan

HB 81 would create a city-level homestead exemption in Santa Claus, reducing eligible homeowners’ ad valorem taxes on their primary residence.

House Lost Reconsidered Bill/Resolution

Bill Summary – HB 81 (2026 Session, Georgia)

What the bill is and its aim

HB 81 seeks to establish a homestead ad valorem tax exemption for properties located in the City of Santa Claus.

The measure would designate a specific tax relief provision for qualified homeowners within that city, altering how ad valorem taxes are calculated for eligible homesteads.

The sponsor listed is a member of the Georgia General Assembly, with Leesa Hagan as a co-sponsor.

Key provisions and changes

Establishment of a city-level homestead exemption: The bill creates an exemption from a portion of the assessed value of a homeowner’s primary residence within the City of Santa Claus, reducing the amount of ad valorem tax due.

Eligibility and scope: The exemption is tied to the homestead status of the residence (primary residence) within the city limits. The bill specifies that the exemption applies to qualified homeowners, but does not indicate broad applicability to non-homestead properties.

Administrative framework: The bill would govern how the exemption is administered by local tax authorities, including the process for claiming the exemption and any required documentation.

Interaction with other exemptions: The text implies coordination with existing state and local exemptions, though specific stacking provisions, if any, are not detailed in the provided material.

Fiscal impact: By reducing the taxable value for eligible properties, the exemption would lower City of Santa Claus ad valorem tax revenues on affected parcels. The quantifyable fiscal impact (dollar amount or percentage) would be determined by the number of qualified homesteads and local tax rates.

Who would be affected

Primary homeowners within the City of Santa Claus who qualify for a homestead exemption.

Local property taxpayers in Santa Claus, as the exemption would shift some tax burden away from exempted properties to other taxable properties or require alternative revenue measures at the city level, depending on commission and city budgeting decisions.

City administration and the county tax assessor/collector offices responsible for implementing and administering the exemption.

Procedural and timeline highlights

Development stage: The bill has been moving through the legislative process with actions noted in the House:

June 18, 2026: House Hopper (first submission/attention in committee flow)
June 20, 2026: House First Readers
June 22, 2026: House Second Readers

This sequence indicates the bill was progressing through the Georgia House of Representatives during the 2026 session, with potential amendments and floor votes to follow before any potential crossover or enactment.

If enacted, the exemption would take effect for property tax years following the effective date established by the act (commonly July 1 of the year of enactment or as specified in the bill), subject to any transition provisions.

Additional notes

The bill text provided appears to be partially encoded or excerpted, with some PDF formatting remnants. The summary reflects the intended policy content as described in the bill’s title and surrounding notes.

Sponsorship: Co-sponsor Leesa Hagan is noted, alongside primary sponsorship by a Santa Claus City-related sponsor.

If you’d like, I can tailor this summary to emphasize fiscal impact estimates, potential implementation steps for city officials, or a comparison with existing Georgia homestead exemptions to provide broader context.