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HB1341 • 2025

Hall County; ad valorem tax for county purposes; provide homestead exemption

Hall County; ad valorem tax for county purposes; provide homestead exemption

Elections Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
McCollum, Derrick
Last action
2026-05-12
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The exact date of the referendum and specific eligibility criteria beyond being a resident are not detailed in the provided text.

Hall County Homestead Tax Exemption

This law provides a $10,000 reduction in the assessed value of homes for county tax purposes to residents of Hall County.

What This Bill Does

  • Provides a homestead exemption from ad valorem taxes levied by Hall County for general county uses.
  • Reduces the taxable assessed value of eligible homes by $10,000.
  • Defines specific terms and sets rules that homeowners must follow to receive this benefit.
  • Outlines procedures related to the application and processing of exemption requests.

Who It Names or Affects

  • Residents of Hall County who own their homes as primary residences.
  • Hall County government agencies responsible for collecting taxes and managing elections.

Terms To Know

Ad valorem tax
A property tax based on the value of a home or land.
Homestead exemption
A rule that lowers the taxable value of a person's primary residence to reduce their tax bill.

Limits and Unknowns

  • The law requires compliance with constitutional requirements, including a public vote (referendum) before it takes effect.
  • The specific details for applying are set in procedures that must be created under the new rules.
  • The law includes an automatic repeal clause if certain conditions regarding its execution or election results are not met.

Bill History

  1. 2026-05-12 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Hall County; ad valorem tax for county purposes; provide homestead exemption