Worth County; ad valorem tax; provide homestead exemption

2026 Special Session Introduced by Bill Yearta

Worth County would grant a homestead exemption on primary residences, reducing taxable value and local property tax bills for qualifying homeowners.

House Lost Reconsidered Bill/Resolution

Bill Summary — HB 10 (Georgia, 2026_ss)

Purpose and intent

HB 10 seeks to provide a homestead exemption for Worth County property owners. The bill is aimed at reducing the ad valorem tax burden on qualifying residential homeowners by establishing (or expanding) a homestead exemption within Worth County.

Key provisions and changes

Establishment of a Worth County-specific homestead exemption from ad valorem taxes on primary residences.

Eligibility: Applies to qualifying homeowner(s) who designate their primary residence as the homestead. (Note: The text provided does not specify detailed eligibility criteria beyond “homestead,” so typical elements in similar bills—such as age, disability status, or income limitations—are not listed here. If included in the full bill, those would define who qualifies.)

Exemption scope: Exempts a specified portion of assessed value from taxation for qualifying homesteads, reducing the local property tax bill. The exact exemption amount or percentage is not included in the provided bill excerpt.

Financial impact on tax base: With exemptions, taxable value for Worth County would decrease for eligible properties, potentially affecting county revenue and funding for local services.

Affected entities and individuals

Primary beneficiaries: Homeowners in Worth County who qualify for the county’s homestead exemption (typically those occupying the home as their primary residence).

Local governments and schools: Worth County government, school district, and related local taxing authorities that rely on ad valorem tax revenue would be affected by reductions in taxable value for exempt properties. Revenue implications would depend on the size of the exemption and the number of qualifying properties.

Real property: Residential real property in Worth County that meets the homestead criteria.

Procedural and timeline aspects

Status: The bill has progressed through multiple House actions in the 2026 session, including:

Hopper introduction and first/second reader steps
Committee consideration with favorable report
Advancements to third reader and subsequent chamber actions

Recent actions:

June 20, 2026: House Third Readers; House Third Reading Lost (indicating a potential reconsideration opportunity)
June 22, 2026: House reconsidered; House Lost Reconsidered Bill/Resolution
June 20, 2026: House Committee Favorably Reported

Sponsor: Primary sponsor (with co-sponsor) is indicated as Bill Yearta (co-sponsor), signaling legislative support within the chamber.

Notes and considerations

Specific exemption amount, eligibility details, and Sunset/renewal provisions are not included in the provided text. These details are crucial for assessing fiscal impact, administration, and long-term viability.

Revenue impact to Worth County (and school funding) will depend on the exemption size and total qualifying homesteads; local fiscal notes would typically accompany final passage.

Implementation: If enacted, local tax assessors would administer the exemption, requiring homeowner applications and verification of primary residence.

If you have the full text or fiscal notes, I can refine this summary with exact exemption amounts, eligibility criteria, application procedures, and projected budget impacts.