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HB 35

Webster County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Mike Cheokas

Webster County homeowners would receive a portion of their property value exempted from ad valorem taxes, reducing their tax bills.

House Lost Reconsidered Bill/Resolution
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WeVote Research Nonpartisan
Bill Summary · HB 35

Bill Summary – HB 35 (Georgia, 2026_ss)

1) Primary purpose and intent

  • HB 35 proposes to grant a homestead exemption related to ad valorem taxes for Webster County. The bill aims to provide property tax relief to qualifying homeowners by exempting a portion of the appraised value of a homestead from taxation, thereby reducing the tax burden on those residences.

2) Key provisions and changes

  • Ad valorem tax exemption: Establishes or expands a homestead exemption for properties categorized as Webster County homesteads. The exemption would reduce taxable assessed value used to calculate property taxes.
  • Eligibility and applicability: The bill designates Webster County as the jurisdiction where the exemption applies. It may specify criteria for which properties and owners qualify (e.g., primary residence, age, disability, total value thresholds, or a standard exemption percentage), though exact details are not provided in the available text snippet.
  • Interaction with existing exemptions: The measure would interact with current Georgia homestead exemptions and any county-specific programs, potentially layering or superseding certain exemptions for the Webster County homestead.
  • Administrative requirements: May outline how exemptions are claimed (timelines, documentation, and renewal requirements) and how local tax assessors should implement the exemption.

3) Affected parties and impacts

  • Homeowners in Webster County: Primary beneficiaries who would receive a reduction in their property tax bill as a result of the exemption.
  • Webster County tax assessors and local government: Responsible for implementing, validating eligibility, and applying the exemption to tax rolls.
  • Other taxpayers: Could experience changes in tax levy distribution or rate setting, depending on how the exemption affects county revenue and budgeting.

4) Procedural and timeline aspects

  • Legislative progress: Based on the provided actions, HB 35 has moved through several stages in the House during the 2026 session:
    • Hopper/introductory stage completed (June 17, 2026)
    • First and second reading stages completed (June 17–18, 2026)
    • Committee action: Favorably reported by the House Committee (June 20, 2026)
    • Several notable motions in the House on June 20, including third reader actions and reconsideration processes
    • Reconsideration activity indicates a potential plan to revisit or adjust provisions (June 22, 2026)
  • Sponsor: Co-sponsor Mike Cheokas is listed, indicating a bi-partisan or shared sponsorship arrangement typical for tax measures.
  • Next steps (typical): If not yet enacted, the bill would proceed to the Senate for deliberation, potential committee review, floor votes, and reconciliations if differences arise between versions. Implementation would typically occur in the fiscal year following enactment, with administrative guidelines issued to county tax offices.

5) Notes and considerations

  • Details such as the exact exemption amount (dollar value or percentage), eligible property types, income/age thresholds, and duration are not fully specified in the provided text. The summary above reflects the bill’s general goal to provide a Webster County homestead ad valorem tax exemption and outlines the likely administrative framework.
  • Fiscal impact: The exemption reduces local property tax revenue in Webster County and may necessitate adjustments in budgeting or state/local funding to offset lost revenue. The specific financial impact would depend on the exemption’s size and the number of eligible homesteads.

If you would like, I can tailor this summary further once more detailed provisions (exemption amount, eligibility criteria, and effective dates) are available from the final bill text.

Compiled from official sources — confirm details with the bill’s official record.

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