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

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.

• 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.

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.

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.

• 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.

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)

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

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
• Glynn County
• local sales tax
• referendum