Georgia CommonsHB 13: Mitchell County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 13 would give Mitchell County homeowners a property tax break funded by a new 1 percent local sales tax, but only if voters approve both 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 LegiScan holds.
In plain language
This bill applies only to Mitchell County. It would create a homestead exemption, a break on property taxes for a primary home, that offsets Mitchell County ad valorem (property) taxes by an amount tied to the money raised each year by a new Local Homestead Option Sales Tax (LHOST), a special 1 percent sales tax dedicated to funding homestead exemptions. Homeowners would still have to apply for the exemption once, though it would renew automatically each year as long as they remain eligible. The exemption would run from January 1, 2027 through December 31, 2039, and the sales tax itself would be collected from January 1, 2028 through December 31, 2037. Because it changes local taxation, the bill needs a two-thirds vote in both chambers of the Georgia General Assembly and must then be approved by Mitchell County voters in a November 2026 referendum. If voters reject it, or no valid election is held, the bill is automatically repealed a year after the election date.
What the bill does
- Creates a homestead exemption in Mitchell County that offsets property taxes by an amount equal to the yearly proceeds of a new 1 percent local sales tax dedicated to that purpose.
- Requires homeowners to apply once with the county tax official, after which the exemption renews automatically each year without a new application.
- Limits the exemption to Mitchell County property taxes only, applying just to real property inside the special tax district and stacking on top of any other homestead exemptions already in place.
- Sets the exemption period from January 1, 2027 through December 31, 2039, and the underlying sales tax collection period from January 1, 2028 through December 31, 2037.
- Requires a November 2026 county referendum for voter approval and automatically repeals the law if voters reject it or no valid election occurs.
- Requires the bill to pass with a two-thirds majority in both the Georgia House and Senate before it can take effect.
Who it affects
Mitchell County homeowners who qualify for a homestead exemption, the Mitchell County tax official who processes applications, the county election superintendent who must run the referendum, and Mitchell County shoppers who would pay the new 1 percent sales tax.
Why it matters
If approved by voters, Mitchell County homeowners would see part of their property tax bill offset each year, funded by shoppers paying an extra penny per dollar in sales tax. The exact savings would shift annually depending on how much the sales tax collects.
Key provisions
- Section 1 defines terms and grants the homestead exemption equal to the annual net proceeds of the new sales tax collected in the special district conterminous with Mitchell County.
- Section 1(c) and (d) set application rules: homeowners apply once with the local tax official and the exemption then renews automatically unless they become ineligible.
- Section 1(e) clarifies the exemption applies only to Mitchell County property taxes, only within the special district, and stacks on top of other homestead exemptions, running through December 31, 2039.
- Section 1(f) sets the underlying sales tax collection 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 bill to become law.
- Section 4 requires a Mitchell County referendum in November 2026, specifies the ballot language, and automatically repeals the Act if voters reject it or the election is not properly held.
- Section 4(c) allows any Mitchell County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.
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”
“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.”
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
- Joe Campbell (R, HD-171)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 absent)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 absent)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 absent)
Topics
- property taxes
- homestead exemption
- Mitchell County
- local sales tax
- referendum