Georgia CommonsHB 18: Morgan County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 18 would create a homestead exemption on Morgan County property taxes, funded by a new 1 percent local sales tax, if voters approve it 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 Morgan County. It would exempt homeowners in the county's special tax district from county ad valorem (property) taxes on their primary residence, with the exempt amount recalculated each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST). Homeowners would need to apply once with the local tax official, though people already receiving a homestead exemption would not need to reapply. The exemption would run from the year after voters approve the measure through December 31, 2039, and the LHOST itself would run from January 1, 2028 through December 31, 2037. The change cannot take effect unless Morgan County voters approve it in a referendum set for November 2026, and the bill itself needs a two-thirds vote in the General Assembly under the state constitution. If voters reject it or the election is not held properly, the whole Act would automatically repeal about a year after the election date.
What the bill does
- Creates a new homestead exemption from Morgan County property taxes, sized each year to match the revenue from a new 1 percent local sales tax.
- Requires homeowners to apply once for the exemption, but automatically renews it yearly unless the person becomes ineligible.
- Sets the exemption period to run from the year after voter approval through December 31, 2039, and ties the sales tax to run from 2028 through 2037.
- Requires a countywide referendum in November 2026 before the exemption can take effect, and requires a two-thirds vote in the legislature.
- Automatically repeals the entire Act if voters reject it or if the required election is not properly held.
Who it affects
Homeowners in Morgan County's special tax district, the Morgan County tax commissioner's office, the county election superintendent who must run the referendum, and county residents who would pay the new local sales tax funding the exemption.
Why it matters
If approved, Morgan County homeowners would see part of their home's assessed value shielded from county property taxes, while everyone in the county would pay a new 1 percent sales tax to cover the lost revenue, shifting some of the tax burden from property owners to consumers.
Key provisions
- Section 1 defines terms like 'homestead property' and 'LHOST' and grants the exemption based on annual sales tax proceeds within the special district conterminous with Morgan County.
- Section 1(c)-(d) sets application rules, allowing automatic renewal for people who already hold a homestead exemption without reapplying.
- Section 1(e) clarifies the exemption applies only to county-levied taxes, only within the special district, and stacks on top of other homestead exemptions, running through December 31, 2039.
- Section 1(f) sets the LHOST sales tax period from January 1, 2028 to December 31, 2037.
- Section 3 requires a two-thirds majority vote in both legislative chambers under the Georgia Constitution.
- Section 4 schedules a November 2026 referendum, specifies the ballot language, and sets automatic repeal 365 days after the election if voters reject it or the election is not properly conducted.
- Section 5 sets the general effective date as upon the Governor's approval, except for the referendum-related 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 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 collected under Article 2C of Chapter 8 of Title 48 of the O.C.G.A.”
“If the Act is not so approved, or if the election is not conducted as provided in this section, Section 1 of this Act shall not become effective, and this Act shall be automatically repealed on the 365th calendar day following the election date”
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
- Tim Fleming (R, HD-114)
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
- Morgan County
- homestead exemption
- local sales tax
- ballot referendum