Georgia CommonsHouse · Failed · 2026 Special Session
HB 12: Brunswick, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 12 would create a new homestead property tax exemption for City of Brunswick homeowners, funded by a new local sales tax in Glynn County, pending voter approval in a November 2026 referendum.
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
Currently, City of Brunswick homeowners pay ad valorem (property) taxes without this particular exemption. This bill would grant residents of a special tax district covering Glynn County a homestead exemption equal to the full assessed value of their home for city tax purposes, funded by the proceeds of a new 1 percent Local Homestead Option Sales Tax (LHOST) collected in that district. Homeowners would need to apply once, and the exemption would renew automatically each year as long as they remain eligible. The exemption applies only to city taxes, only to property in the special district, and stacks on top of any other homestead exemptions. Because it involves a constitutional homestead exemption, the bill needs a two-thirds vote in both the House and Senate. Voters in the district must approve it in a November 2026 referendum before it takes effect on January 1, 2027, and it would automatically expire December 31, 2039, or be repealed if voters reject it or the election is not held.
What the bill does
- Creates a new homestead exemption from City of Brunswick property taxes equal to the full assessed value of a qualifying home, offset by revenue from a new local sales tax.
- Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
- Limits the exemption to city taxes only, to property inside the special tax district conterminous with Glynn County, and stacks it on top of other homestead exemptions.
- Sets the exemption to run from the year after voter approval through December 31, 2039, after which it ends automatically.
- Requires a two-thirds majority vote in the House and Senate because it involves a constitutional homestead exemption.
- Requires a November 2026 referendum of Glynn County voters within the district, with automatic repeal if voters reject it or the election is not held.
Who it affects
Homeowners within the special tax district covering Glynn County who claim the City of Brunswick homestead exemption, the City of Brunswick's tax and election officials who must administer the exemption and run the referendum, and local voters who must approve the measure at the polls.
Why it matters
If approved by voters, qualifying Brunswick homeowners in the district would see their city property tax bill reduced, potentially to zero for the homestead portion, while the city instead relies on new local sales tax revenue to make up the difference. The change depends entirely on a successful November 2026 referendum.
Key provisions
- Section 1 defines key terms, including 'homestead property,' 'LHOST,' and the special district conterminous with Glynn County, and grants the exemption based on LHOST proceeds.
- Section 1(c)-(d) sets application and renewal procedures, requiring one-time application and automatic annual renewal unless the homeowner becomes ineligible.
- Section 1(e) limits the exemption to city taxes, to property within the special district, stacks it with other exemptions, and sets it to run from the year after referendum approval through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both chambers under Georgia's constitutional homestead exemption rules.
- Section 4 schedules a November 2026 referendum, specifies the exact ballot language, and provides that the Act becomes effective January 1, 2027 only if approved.
- Section 4(b) provides for automatic repeal of the Act 365 days after the election if voters reject it or if the election is not properly conducted.
- Section 4(c) allows any district 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 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 city for all purposes in the amount of the assessed value of such homestead property”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
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.
House floor session, June 20, 2026 (legislative day 3)
From 1:04:57 · 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 Brunswick measure in the local homestead-exemption package. Supporters said local voters could choose a sales tax to reduce property taxes; opponents said higher sales taxes would raise everyday costs. The package failed, 95 to 67, short of two-thirds. The majority leader gave notice of reconsideration.
House floor session, June 22, 2026 (legislative day 4)
From 1:20:01 · 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 12 for Brunswick 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
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Rick Townsend (R, HD-179)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 excused)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 excused)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 excused)
Topics
- property taxes
- homestead exemption
- Brunswick
- Glynn County
- local sales tax