HB 1: Dublin, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Dublin and the special tax district that covers all of Laurens County. It would give homeowners there a break on their city property taxes (a homestead exemption) equal to the assessed value of their home, but only up to whatever amount is generated each year by a new 1 percent local sales tax called the Local Homestead Option Sales Tax, or LHOST. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The bill requires a two-thirds vote in both the House and Senate to pass, and it must also be approved by Laurens County voters in a referendum set for November 2026. If voters approve it, the tax break would start January 1, 2027, and run through the end of 2039, after which it would end. If voters reject it, or the election is not held, the whole bill would automatically repeal itself about a year after the election date.

• Creates a homestead exemption from City of Dublin property taxes equal to the assessed value of a home, funded by proceeds of a new 1 percent local sales tax (LHOST) in Laurens County.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without a new application.
• Makes the exemption apply only to city taxes, only within the special tax district covering Laurens County, and only in addition to other existing homestead exemptions.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, and then expire.
• Requires a statewide constitutional supermajority: the bill needs a two-thirds vote in both the House and Senate to become law.
• Requires a November 2026 referendum of Dublin voters within the special district, and automatically repeals the entire Act if voters reject it or no election is held.

Homeowners in the City of Dublin who live within the Laurens County special tax district, the city's tax office which must process applications, the county election superintendent who must run the referendum, and local shoppers who would pay the new 1 percent sales tax that funds the exemption.

If approved by voters, Dublin homeowners could see a significant cut in their city property tax bills, offset by a new 1 percent sales tax paid by anyone shopping in Laurens County. The exemption is temporary, ending in 2039, and depends entirely on voter approval in the 2026 election.

• Section 1 defines key terms and grants the homestead exemption, tying its dollar amount each year to net proceeds from the LHOST sales tax collected in the special district.
• Section 1(c) and (d) set application rules: a onetime application is required, and the exemption automatically renews unless the homeowner becomes ineligible and fails to report it.
• Section 1(e) limits the exemption to city taxes only, to property within the special district, stacks it on top of other homestead exemptions, and sets it to run from 2027 through the end of 2039.
• Section 3 requires a two-thirds majority vote in both chambers of the General Assembly for the bill to become law.
• Section 4 schedules a referendum for November 2026, specifies the ballot language, and sets the exemption to take effect January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or no election occurs, the entire Act is automatically repealed 365 days after the election date.
• Section 4(c) allows any elector to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if it is not properly called.

1. 2026-06-22House Lost Reconsidered Bill/Resolution (House)
2. 2026-06-22House Reconsidered (House)
3. 2026-06-20House Notice to Reconsider (House)
4. 2026-06-20House Third Reading Lost (House)
5. 2026-06-20House Third Readers (House)
6. 2026-06-20House Committee Favorably Reported (House)
7. 2026-06-18House Second Readers (House)
8. 2026-06-17House First Readers (House)

• James Hatchett (R, HD-155)Primary sponsor

1. PassedHouse voteJune 20, 2026

   95 yea, 67 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #5

2. PassedHouse voteJune 22, 2026

   97 yea, 75 nay (1 not voting, 6 absent)

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

   99 yea, 74 nay (1 not voting, 5 absent)

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• City of Dublin
• Laurens County
• local sales tax