Kingsland, City of; ad valorem tax for municipal purposes; provide homestead exemption

City tax break for Kingsland homeowners

The law creates a Kingsland homeowner tax break that requires local voter approval. The city must hold a vote on November 3, 2026. Approval by more than half of votes cast activates the exemption for tax years beginning January 1, 2027. If voters reject it or the election is not held, the exemption section is repealed 365 days after the election date. The exemption covers a qualifying home's assessed value above its base-year value. The base year is the tax year before the exemption is first granted to the most recent owner. The base-year value remains taxable. The home must meet Georgia's homestead rules and can include up to five contiguous acres. Land or improvements added after January 1 of the base year are not covered. Removing property from the homestead adjusts the base-year value and the exemption. The break applies only to city property taxes, including taxes that pay city bond debt—not state, county, or school taxes. It adds to other Kingsland city exemptions. You or your agent must apply using city forms through the city government or its designated office. The exemption renews automatically while you occupy the home as your homestead; you must tell the city when you lose eligibility. The city pays for the election, with notices published in Camden County's official newspaper. The election superintendent must certify results to the Secretary of State. A court can order compliance, including an election on the required date or the next legally allowed election date.