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

2026 Special Session Introduced by Jaclyn Ford and 1 co-sponsor

HB 78 would grant a targeted homestead exemption for qualifying Tifton residents, reducing city property taxes on principal residences by exempting part of assessed value.

House Lost Reconsidered Bill/Resolution

HB 78 (2026_ss) – Tifton, City of; ad valorem tax; provide homestead exemption

Purpose and intent

Establishes a local homestead exemption for residents of the City of Tifton, reducing the amount of ad valorem property tax owed by qualifying homeowners.

The bill is designed to provide targeted property tax relief to eligible homeowners within Tifton by exempting a portion of the assessed value of a residence from taxation.

Key provisions and changes

The bill creates or specifies a homestead exemption for the City of Tifton. While the exact exemption amount is not stated in the available text excerpt, such bills typically specify:

The percent or dollar amount of the home's assessed value that would be exempt from ad valorem taxation.
Eligibility criteria (e.g., primary residence, age or disability status, income limits, or other qualifications).
Limitations or caps on exemption (e.g., not stacking with other exemptions, caps on the exemption amount, or applicability to certain classes of property).

Administrative mechanics (how the exemption is claimed and administered) may be outlined, including:

Required applicant certifications or deadlines.
Interaction with municipal tax collectors or local assessment offices.
Procedures for notifying taxpayers and for reevaluation if ownership or use of the property changes.

Potential sunset or renewal provisions (some local exemptions include built-in review dates), though such specifics are not evident in the provided excerpt.

Who would be affected

Primary impact would be on property owners within the City of Tifton who meet the exemption eligibility criteria.

Local government and tax authorities in Tifton (city government and the county tax assessors/collectors) would administer the exemption, adjust tax rolls, and bear any administrative changes required to implement the provision.

Other taxpayers in Tifton could be affected indirectly, as exemptions alter the tax base and may influence tax rates or allocation of revenue to municipal services.

Procedural and timeline aspects

The bill has progressed through multiple House readings in the 2026 session (House First Readers, Second Readers, and Hopper/committee movements noted).

If enacted, the exemption would take effect per the law’s specified effective date (often July 1 of the fiscal year or a different stated date). The exact effective date is not specified in the excerpt.

Implementation would likely require administrative rules or resolutions by the City of Tifton and coordination with the relevant county tax authorities to modify tax rolls and billing.

Additional notes

The bill lists co-sponsors: Angie O'Steen and Jaclyn Ford, indicating legislative support or endorsement.

The available text is a fragment of the bill’s official language (likely due to an extraction issue from the PDF). As such, precise exemption amounts, eligibility criteria, and effective dates are not visible here and would be clarified in the full bill text and any fiscal notes.

Summary in brief

HB 78 aims to grant a targeted homestead exemption for qualifying residents of the City of Tifton to reduce city ad valorem property taxes on a principal residence. It would require eligible homeowners to apply or certify eligibility, adjust municipal tax rolls accordingly, and involve local tax authorities in administration. The bill has advanced through initial House readings in the 2026 session, with co-sponsors listed, and would become effective on its stated date if enacted.