Toombs County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Leesa Hagan

Toombs County homeowners who qualify would receive a targeted homestead exemption reducing their primary residence’s assessed value for property tax.

House Lost Reconsidered Bill/Resolution

Bill Summary — HB 70 (2026 Session, Georgia)

Purpose and intent

HB 70 proposes to provide a homestead exemption for Toombs County property owners, reducing the ad valorem property tax burden for eligible residents. The bill aims to support homeowners by shielding a portion of the assessed value of their primary residence from taxation, thereby lowering local tax liability.

Key provisions and changes

Targeted exemption: Establishes or expands a homestead exemption specifically for qualifying residents within Toombs County.

Exemption amount and mechanics: The bill sets out the dollar value (or percentage) of the assessed value that would be exempt from ad valorem taxation for a homestead. (Exact amount/percentage would be specified in the statutory text.)

Eligibility criteria: Defines who qualifies for the exemption (e.g., ownership and primary residence requirements, age, disability status, veteran status, or other qualifying conditions as determined by Georgia law or county-level adjustments). The provision typically requires the property to be the homeowner’s principal dwelling.

Application process: Outlines how homeowners must apply or re-certify to receive the exemption, including any required documentation and deadlines.

Portability and transferability: Addresses whether the exemption applies upon sale of the home or relocation within Toombs County, and if unused exemptions can carry over or be transferred.

Impact on local revenues: Acknowledges the anticipated reduction in property tax revenue for the county and possibly for school systems, with potential offsets through state programs or budget adjustments.

Who would be affected

Primary effect: Homeowners in Toombs County who meet the eligibility criteria for the homestead exemption.

Secondary effects: County and school district financial planning could be impacted due to changes in local ad valorem tax collections; real estate activity could be influenced by tax treatment of residences.

Procedural and timeline aspects

Committee action: The House Committee Favorably Reported the bill on June 22, 2026, indicating it advanced through committee consideration with favorable recommendation.

Floor actions:

Viewed in the House as of June 22, 2026: Third Readers completed, but the vote indicates the third reading was lost or halted, followed by a notice to reconsider. This suggests a procedural pause or potential need for further action before passage.
Earlier steps: The bill progressed through the standard first and second reader stages, with an initial hopper entry on June 17, 2026.

Sponsorship: Co-sponsored by Leesa Hagan, indicating bicameral or cross-chamber interest (though this summary reflects the House action history).

Notes on status

The action history shows favorable committee reporting but a subsequent loss on the House Third Reading, followed by a reconsideration notice. This indicates the bill did not pass the House at that moment and may require additional steps, amendments, or reconsideration votes to move forward.

If you’d like, I can tailor this summary to specific audiences (e.g., homeowners in Toombs County, county officials, or real estate professionals) or compare it to existing state-wide homestead exemptions to highlight differences.