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House · Failed · 2026 Special Session

HB 11: Glynn County; ad valorem tax; provide homestead exemption

Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution

A House bill would give Glynn County homeowners a property tax break tied to a new 1 percent local sales tax, pending voter approval in a November 2026 referendum.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.

In plain language

This bill would create a homestead exemption from Glynn County property taxes (ad valorem taxes) covering the full assessed value of a homeowner's primary residence within the special tax district that matches the county's boundaries. The size of the exemption each year would depend on the money collected from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the bill ties to this exemption. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically as long as they still qualify. The exemption would apply from January 1 of the year after voters approve it through December 31, 2039, while the sales tax itself would run from January 1, 2028 through December 31, 2037. The bill requires a two-thirds vote in the General Assembly and a countywide referendum on the November 2026 ballot before it can take effect.

What the bill does

  • Creates a homestead exemption covering the full assessed value of a primary residence in Glynn County's special tax district, funded by a new local sales tax.
  • Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without reapplication.
  • Ties the exemption's dollar value each year to the net proceeds collected from the new 1 percent Local Homestead Option Sales Tax (LHOST).
  • Sets the exemption to run from the year after voter approval through December 31, 2039, and the sales tax to run from 2028 through 2037.
  • Requires a two-thirds vote in both chambers of the General Assembly and voter approval in a November 2026 referendum before the law takes effect.
  • Automatically repeals the entire Act if voters reject it or if the election is not properly held.

Who it affects

Homeowners in Glynn County who claim their property as a primary residence, the Glynn County tax commissioner's office, the county election superintendent, and county taxpayers generally, since the exemption depends on revenue from a new countywide sales tax.

Why it matters

If approved, eligible Glynn County homeowners would see their property tax bill on their primary residence reduced by the exemption amount, while everyone paying sales tax in the county, including non-residents shopping there, would help fund it through the new 1 percent tax from 2028 through 2037.

Key provisions

  • Section 1 defines key terms, including 'homestead property' and 'LHOST,' and grants the exemption equal to the assessed value of homestead property based on LHOST proceeds collected in the special district.
  • Section 1(c) and (d) set application rules, allowing automatic renewal once granted and requiring homeowners to report if they become ineligible.
  • Section 1(e) limits the exemption to county-levied taxes on real property in the special district, stacks it on top of other homestead exemptions, and sets it to run through December 31, 2039.
  • Section 1(f) sets the LHOST sales tax period from January 1, 2028 to December 31, 2037.
  • Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law.
  • Section 4 requires a countywide referendum on the November 2026 ballot; if voters reject it or the election isn't held, the whole Act repeals automatically 365 days after the election date.
  • Section 4(c) allows any Glynn County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.
  • Section 5 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 4.

From the bill

“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the county for all purposes in the amount of the assessed value of such homestead property”

This is the core tax break the bill creates for Glynn County homeowners.

“If more than one-half of the votes cast on such question are for approval of the Act, Section 1 of this Act shall become of full force and effect on January 1, 2027.”

Explains that the exemption only takes effect if a majority of Glynn County voters approve it.

Discussed in meetings (3)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

  1. House floor session, June 20, 2026 (legislative day 3)

    From 1:04:56 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 89

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Glynn County measure in the local package. A supporting committee chair said Glynn was among counties where the proposed sales tax could eliminate city and county property taxes. Opponents objected to higher sales taxes. The package failed, 95 to 67, short of two-thirds, and the majority leader gave notice of reconsideration.

  2. House floor session, June 22, 2026 (legislative day 4)

    From 1:19:57 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 131

    Summary by Georgia Commons: The clerk listed HB 11 for Glynn County on the reconsidered 66-bill homestead-exemption calendar. The House had approved reconsideration 97-75. During voting, one member argued the measures were not a tax increase and said non-Georgians pay 17.2% of sales taxes. Another opposed new taxes during an affordability crisis. The majority whip said local voters should decide. The calendar failed 99-74, short of two-thirds, and the chair ruled out further reconsideration. Later, the sponsor said local Democratic and Republican leaders supported putting the proposal before voters and criticized the House for preventing that choice.

Status timeline

  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)
Show full history (9 actions)
  1. 2026-06-17House Hopper (House)

Sponsors

  • Rick Townsend (R, HD-179)Primary sponsor
  • Buddy DeLoach (R, HD-167)

Votes

  1. PassedHouse voteJune 20, 2026

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

    Local Calendar: House Vote #5

  2. PassedHouse voteJune 22, 2026

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

    Local Calendar: House Vote #9

  3. PassedHouse voteJune 22, 2026

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

    Local Calendar: House Vote #10

Topics

  • property taxes
  • homestead exemption
  • Glynn County
  • local sales tax
  • referendum

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Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb11.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp