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House · Failed · 2026 Special Session

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

Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution

House Bill 17 would give Lumpkin County homeowners a property tax break funded by a new 1 percent local sales tax, if voters approve it in a November 2026 referendum.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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

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.

What the bill does

  • 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.

Who it affects

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.

Why it matters

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.

Key provisions

  • 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.

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 as is determined annually based upon the net proceeds of the sales and use tax”

This is the core mechanism: the tax break's size floats with sales tax revenue instead of being a fixed amount.

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.

  1. House floor session, June 20, 2026 (legislative day 3)

    From 1:05:03 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 92

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Lumpkin County 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.

  2. House floor session, June 22, 2026 (legislative day 4)

    From 1:20:23 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 133

    Summary by Georgia Commons: The clerk began reading HB 17, paused at the chair's direction, then listed it for Lumpkin County 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. The chair said no further reconsideration was allowed.

Status timeline

  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)
Show full history (9 actions)
  1. 2026-06-17House Hopper (House)

Sponsors

  • Will Wade (R, HD-9)Primary sponsor
  • Lee Hawkins (R, HD-27)

Votes

  1. PassedHouse voteJune 20, 2026

    95 yea, 67 nay (5 not voting, 12 excused)

    Local Calendar: House Vote #5

  2. PassedHouse voteJune 22, 2026

    97 yea, 75 nay (1 not voting, 6 excused)

    Local Calendar: House Vote #9

  3. PassedHouse voteJune 22, 2026

    99 yea, 74 nay (1 not voting, 5 excused)

    Local Calendar: House Vote #10

Topics

  • property taxes
  • homestead exemption
  • Lumpkin County
  • local sales tax
  • local referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb17.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp