Stephens County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Chris Erwin

HB 25 would create a Stephens County homestead exemption that reduces local property taxes for eligible primary residences.

House Lost Reconsidered Bill/Resolution

Summary of HB 25 (Georgia) – 2026 Session

Purpose and intent

HB 25 proposes to provide a homestead exemption for Stephens County. The bill is focused on property tax relief for eligible homeowners by reducing assessed value subject to ad valorem taxes for a qualifying homestead.

Key provisions and changes

Establishes a Stephens County-specific homestead exemption from ad valorem taxation.

The exemption would apply to property designated as a homeowner’s primary residence (homestead).

The bill outlines eligibility criteria and the scope of the exemption, including the portion of assessed value exempt from taxes.

If applicable, the exemption may interact with other state or local exemptions or exemptions programs; the bill would specify priorities or carve-outs to avoid duplicative or conflicting exemptions.

Administrative and implementation details are likely addressed, including how exemptions are claimed, verified, and applied to tax rolls.

The bill names sponsors and any co-sponsors (House sponsor is listed as including a co-sponsor: Chris Erwin).

Affected parties and scope

Property owners in Stephens County who meet the homestead eligibility requirements (e.g., primary residence, ownership, occupancy criteria) would be eligible to receive the exemption.

The exemption reduces the local ad valorem tax burden on qualifying homeowners by lowering the assessed value that is taxed.

Local tax assessors and county government offices in Stephens County would administer, verify eligibility, and apply the exemption to tax bills and the annual tax rolls.

Procedural and timeline aspects

The bill has moved through several House actions during the 2026 session, including:

Introduction and passage through initial readings and committee stages.
Favorable committee report (House Committee Favorably Reported) on or around June 20, 2026.
Multiple readings and reconsideration actions noted in the actions history.

The actions history indicates some reconsideration events occurred, with a notable sequence of committee approval and subsequent readings, suggesting potential changes or clarifications during floor debate.

As of the latest actions noted (June 22, 2026), the bill appears to have undergone reconsideration processes in the House, with previous readings and a moved status indicating ongoing legislative consideration.

Practical impact and considerations

Homeowners in Stephens County meeting the eligibility criteria would see a reduction in their property tax bills due to the exemption.

The exemption could impact county revenue, requiring adjustments in budgeting or tax rate decisions at the county level, depending on the exemption’s effect on the tax base.

Administrative implementation would require clear guidelines for eligibility verification, application processes, and coordination with the county tax assessor’s office.

Sponsor and support

Primary sponsor: (House sponsor listed; co-sponsor: Chris Erwin). The bill’s sponsorship indicates legislative backing for the Stephens County homestead exemption concept.

If you’d like, I can compare this bill to existing Stephens County tax exemptions or provide a side-by-side with any related statewide homestead exemptions to highlight overlaps and distinctions.