GA HB1491

Increases the homestead exemption from Bartow County ad valorem taxes for county purposes from $15,000 to $30,000 of assessed value for all county residents

Requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to pass

Referendum scheduled for the Tuesday following the first Monday in November 2026, requiring approval by more than half of Bartow County voters

If approved by voters, the increased exemption takes effect January 1, 2027; if not approved or election not held, the Act automatically repeals 365 days after the scheduled election date

Election costs to be borne by Bartow County, with mandamus remedy available if the election superintendent fails to conduct the referendum