Georgia legislation · Georgia 2026 Special Session
Georgia HB45: Emerson, City of; ad valorem tax; provide homestead exemption
Status: In committee, June 22, 2026
A BILL to be entitled an Act to provide a homestead exemption from City of Emerson ad valorem taxes in the amount of the assessed value of the homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special district conterminous with Bartow County; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To provide a homestead exemption from City of Emerson ad valorem property taxes; and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, Mathew Gambill, Representative from District 15, state on oath as follows: (1) I am the author of the local bill to which this affidavit is attached. (2) In accordance with O.C.G.A. § 28-1-14, the notice requirements for the local bill to which this affidavit is attached have been satisfied, including but not limited to the following: (A) The Notice of Intention to Introduce Local Legislation which is attached to such local bill was published in th.
From the introduced text:
a bill to provide a homestead exemption from City of Emerson ad valorem property taxes; and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, Mathew Gambill, Representative from District 15, state on oath as follows: (1) I am the author of the local bill to which this affidavit is attached. (2) In accordance with O.C.G.A. § 28-1-14, the notice requirements for the local bill to which this affidavit is attached have been satisfied, including but not limited to the following: (A) The Notice of Intention to Introduce Local Legislation which is attached to such local bill was published in the Daily Tribune, which is the official organ of Bartow County, on the 11th of June, 2026; and (B) If the local bill amends the charter of a municipality or the enabling Act of the governing authority of a county or consolidated government, then a copy of the Notice of Intention to Introduce Local Legislation was mailed, transmitted by facsimile, or otherwise provided to the governing authority of such municipality, county, or consolidated or (ii) During the seven days immediately following the date of publication of such Notice. s/ MATHEW GAMBILL Affiant Sworn to and subscribed at the State Capitol in Atlanta, Georgia, This 17th of June, 2026, Before me: s/ JENNIFER BURGESS Jennifer Burgess Notary Public, Fulton County, Georgia My …