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HB 50

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

2026 Special Session Introduced by Matthew Gambill and 1 co-sponsor

HB 50 would create or modify a White, GA homestead exemption reducing property taxes on a homeowner’s primary residence within White.

House Lost Reconsidered Bill/Resolution
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Bill Summary · HB 50

Bill Summary — HB 50 (Georgia, 2026 Session)

Purpose and intent

HB 50 amends Georgia law to create or modify a homestead exemption for the City of White. The bill's goal is to provide property tax relief to qualifying homeowners by exempting a portion of assessed value from ad valorem taxation for a primary residence within White, Georgia.

Key provisions and changes

  • Establishment or modification of a homestead exemption for the City of White.
  • The exemption would apply to a homeowner’s primary residence (homestead) located within White.
  • The bill specifies the portion of assessed value that would be exempt from ad valorem taxes. (Exact exemption amount or percentage would be defined in the bill text.)
  • Any eligibility criteria for the exemption (e.g., age, disability, income thresholds, or residency requirements) would be laid out, including application procedures and documentation.
  • Interaction with other exemptions or tax credit programs (e.g., whether the White exemption stacks with state or county exemptions) would be clarified.
  • Operational details for local tax assessors and the process for recognizing and administering the exemption (timelines, renewal, compliance, and notification requirements).

Who would be affected

  • Primary: Homeowners in the City of White who meet defined eligibility criteria for the homestead exemption.
  • Secondary: Local property tax administrators in White who would implement and administer the exemption, and potentially adjacent jurisdictions if boundary-related provisions exist.
  • Real estate taxpayers and local taxpayers in White may see changes in their property tax bills corresponding to the exemption.

Procedural and timeline aspects

  • The bill would require adoption or approval by the City of White’s governing body and alignment with state and county tax administration rules.
  • Implementation timeline: the bill would set effective dates for when the exemption begins and may outline transitional rules for properties already assessed or pending assessments.
  • Application and renewal processes would be prescribed (timelines for filing, required documentation, and deadlines for tax rolls).
  • The bill includes legislative actions already reflected in the action history: committee consideration, readings, and potential reconsideration. The provided action history indicates initial committee favorability and several readings in the House, with a reconsideration path if needed.

Additional notes

  • Co-sponsors: Mitchell Scoggins and Matthew Gambill.
  • The action history shows a legislative journey with favorable committee report on June 20, 2026, and subsequent House readings and reconsideration actions on June 17–22, 2026. Specific final status (enactment or defeat) would depend on the latest floor action and any conference or gubernatorial steps.

If you’d like, I can tailor this summary to emphasize fiscal impact (estimated tax revenue effects), eligibility criteria once the exact text is available, or compare this proposal to existing Georgia homestead exemption programs.

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

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