HB 10: Worth County; ad valorem tax; provide homestead exemption

This bill applies only to Worth County. It would create a homestead exemption from county property taxes, but the size of the exemption would not be a fixed dollar amount. Instead it would equal whatever value is generated each year by a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the bill authorizes for the special tax district covering the county. The sales tax would run from January 1, 2028 through December 31, 2037, and the property tax exemption tied to it would apply from the year after voter approval through the end of 2039. Homeowners would need to apply once with the county tax official unless they already have another homestead exemption in place, in which case they are automatically enrolled. The exemption would stack on top of, not replace, other homestead exemptions. None of this takes effect unless Worth County voters approve it in a November 2026 referendum, and the legislature itself must approve the bill by a two-thirds vote in both chambers because it involves a constitutional exception.

• Creates a new homestead exemption from Worth County property taxes (ad valorem taxes) equal to the value generated annually by a new local sales tax.
• Authorizes a 1 percent Local Homestead Option Sales Tax (LHOST) in the special tax district covering Worth County, to run from January 1, 2028 through December 31, 2037.
• Requires homeowners to apply for the exemption once, after which it renews automatically as long as they remain eligible, unless they already hold another homestead exemption.
• Makes the exemption additional to, not a replacement for, any other homestead exemption a homeowner already receives.
• Sets the exemption to run from the year after voter approval through December 31, 2039, and requires a countywide referendum in November 2026 before any of it takes effect.
• Requires a two-thirds vote of the Georgia House and Senate to pass, since it creates an exception under the state constitution's tax provisions.

Homeowners in Worth County who claim a homestead exemption, the Worth County tax commissioner's office, which must process applications, and the county election superintendent, who must call and run the November 2026 referendum. Shoppers in the county would also pay the new 1 percent sales tax.

If voters approve it, Worth County homeowners would see their property tax bills reduced by an amount tied to sales tax collections rather than a fixed figure, while everyone shopping in the county, residents and visitors alike, would pay an extra 1 percent sales tax to fund that reduction through 2037.

• Section 1 defines key terms and grants the exemption, sized annually to the net proceeds of the new sales tax collected in the special district, with unexempted property value still taxed.
• Section 1(c)-(d) sets application rules: new applicants must file with the local tax official, but people with an existing homestead exemption are enrolled automatically and renewal is automatic each year.
• Section 1(e) states the exemption applies only to county-levied taxes, only to property in the special district, stacks with other exemptions, and runs from the year after referendum approval through December 31, 2039.
• Section 1(f) sets the LHOST sales tax period as January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 4 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with the exemption taking effect January 1, 2027 if approved, and automatic repeal one year after the election if rejected or not held.
• Section 4(c) makes the referendum mandatory and allows any county voter to seek a court order (writ of mandamus) forcing the election superintendent to hold it if they fail to do so.

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)

• Bill Yearta (R, HD-152)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
• local sales tax
• Worth County
• ballot referendum