HB 17: Lumpkin County; ad valorem tax; provide homestead exemption

This bill creates a homestead exemption, a break on property taxes for a primary home, for residents of the special tax district that covers all of Lumpkin County. The exemption amount would not be fixed; instead it would be recalculated each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax dedicated to funding this exemption. The more the sales tax raises, the bigger the property tax break for homeowners. The change would only take effect if Lumpkin County voters approve it in a referendum set for November 2026, and it also needs a two-thirds vote in both chambers of the Georgia General Assembly. If approved, the exemption would run from January 1, 2027 through the end of 2039, and the sales tax itself would be collected from 2028 through 2037. If voters reject it or no election happens, the whole law repeals itself automatically about a year after the election date.

• Creates a homestead exemption for Lumpkin County homeowners equal to the assessed value covered by proceeds from a new local sales tax, rather than a fixed dollar amount.
• Requires residents to apply once with the local tax official, after which the exemption renews automatically each year as long as they remain eligible.
• Limits the exemption to county ad valorem taxes (property taxes) within the special district and states it applies in addition to, not instead of, other homestead exemptions.
• Schedules a countywide referendum for November 2026 letting voters approve or reject the exemption and the 1 percent sales tax that funds it.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, tied to a Local Homestead Option Sales Tax collected from 2028 through 2037.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if no valid election is held.

Homeowners in Lumpkin County who claim a homestead exemption, the Lumpkin County tax commissioner's office, which processes applications, the county election superintendent, who must run the referendum, and shoppers in Lumpkin County, who would pay a new 1 percent sales tax funding the tax break.

If voters approve it, Lumpkin County homeowners would see a property tax reduction that shifts as sales tax collections rise or fall, while everyone shopping in the county, including non-residents, would pay a slightly higher sales tax to fund it. If voters reject it, nothing changes and the law disappears within a year.

• Section 1 defines key terms and grants the exemption, sizing it each year to the net proceeds of the new Local Homestead Option Sales Tax collected in the special district.
• Section 1(c) and (d) set the application process: apply once with the local tax official, then the exemption renews automatically unless the homeowner becomes ineligible.
• Section 1(e) clarifies the exemption applies only to county property taxes within the special district and stacks on top of other existing homestead exemptions.
• Section 1(f) sets the sales tax collection window from January 1, 2028 to December 31, 2037, and the exemption period from 2027 through 2039.
• Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law.
• Section 4 schedules a November 2026 referendum, specifies the ballot language, and states the Act takes effect January 1, 2027 only if voters approve it.
• Section 4(b) provides that if voters reject the measure or no election occurs, the Act automatically repeals 365 days after the scheduled election date.
• Section 4(c) allows any Lumpkin County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

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)

• Will Wade (R, HD-009)Primary sponsor
• Lee Hawkins (R, HD-027)

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
• Lumpkin County
• local sales tax
• local referendum