HB 16: Blue Ridge, City of; ad valorem tax; provide homestead exemption

This bill sets up a homestead exemption, a break on property taxes for a primary home, for residents of the City of Blue Ridge. The exemption amount would not be a fixed dollar figure but would instead be tied each year to how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax collected in the special tax district that covers all of Fannin County. The bigger the sales tax proceeds, the bigger the property tax exemption for that year. Residents would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they still qualify. It would stack on top of any other homestead exemptions they already have. Because this changes local tax law, the bill needs a two-thirds vote in both the House and Senate, and it must also be approved by Blue Ridge voters in a November 2026 referendum. If approved, the exemption would apply from 2027 through the end of 2039. If voters reject it or no valid election happens, the whole Act is automatically repealed a year after the election date.

• Creates a homestead exemption from City of Blue Ridge property taxes, with the exempt amount set each year based on proceeds from a new 1 percent local sales tax in Fannin County.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
• Requires city voters within the special tax district to approve the measure in a November 2026 referendum before it can take effect.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, and automatically repeals the entire Act if voters reject it or the election is not properly held.
• Requires a two-thirds majority vote in both the Georgia House and Senate for the bill to become law, per the state constitution.
• Allows any eligible voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

Homeowners in the City of Blue Ridge who claim the property as their primary residence, the city's local tax official who processes applications, the election superintendent who must run the November 2026 referendum, and Fannin County shoppers who would pay the new 1 percent sales tax funding the exemption.

If voters approve it, Blue Ridge homeowners would see their city property tax bill reduced each year by an amount tied to local sales tax collections, shifting some of the tax burden from property owners to anyone making purchases in Fannin County, including visitors and tourists.

• Section 1 defines key terms and grants the exemption, sizing it annually to the net proceeds of the LHOST collected in the Fannin County special tax district.
• Section 1(c) and (d) set application rules: homeowners already receiving another city homestead exemption do not need to reapply, and the new exemption renews automatically each year.
• Section 1(e) clarifies the exemption applies only to city taxes on real property within the special district, stacks with other homestead exemptions, and runs from 2027 through December 31, 2039.
• Section 3 requires a two-thirds vote in both chambers of the General Assembly under the Georgia Constitution before the bill can become law.
• Section 4 schedules a referendum for the Tuesday after the first Monday in November 2026, spells out the ballot language, and sets the effective date of January 1, 2027 if voters approve.
• Section 4(b) provides that if voters reject the measure or the election is not held properly, the entire Act is automatically repealed 365 days after the election date.
• Section 4(c) allows a voter to seek a court-ordered writ of mandamus if the election superintendent fails to hold the required referendum.

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)

• Johnny Chastain (R, HD-007)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
• Blue Ridge
• Fannin County
• local sales tax