HB 19: Floyd County; ad valorem tax; provide homestead exemption

This bill applies only to Floyd County. It would let homeowners inside the county's special tax district receive a homestead exemption (a break on property taxes for a primary home) equal to the assessed value of their home, funded by the proceeds of a new Local Homestead Option Sales Tax (LHOST), a 1 percent local sales tax. The exemption amount would be recalculated each year based on how much the sales tax brings in. Homeowners would need to apply once with the county tax official, and the exemption would then renew automatically each year as long as they remain eligible. The sales tax would run from January 1, 2028 through December 31, 2037, and the exemption would apply from the year after voter approval through December 31, 2039. None of this takes effect unless Floyd County voters approve it in a referendum set for November 2026, and the bill itself needs a two-thirds vote in both the House and Senate to pass.

• Creates a homestead exemption for Floyd County homeowners equal to the assessed value of their home, offsetting property taxes with new sales tax revenue.
• Establishes a new 1 percent Local Homestead Option Sales Tax (LHOST) within the special tax district covering Floyd County to fund the exemption.
• Requires homeowners to file one application for the exemption, after which it renews automatically each year without reapplying.
• Schedules a countywide referendum for November 2026 so voters must approve the measure before it can take effect.
• Sets the sales tax to run from January 1, 2028 to December 31, 2037, and the exemption to run through December 31, 2039.
• Requires the Act to pass with a two-thirds majority in both the Georgia House and Senate under the state constitution's local tax rules.

Floyd County homeowners who claim a homestead exemption, the Floyd County tax official who processes applications, the county election superintendent who must run the referendum, and shoppers in Floyd County who would pay the new 1 percent sales tax on purchases.

If voters approve it, Floyd County homeowners would see part of their home's value exempted from county property taxes, shifting some of the tax burden from property owners to sales tax paid by anyone shopping in the county, including non-residents.

• Section 1 defines key terms and grants the exemption equal to the homestead's assessed value, funded by LHOST proceeds collected under O.C.G.A. § 48-8-109.57.
• Section 1(c)-(d) sets the application process, with automatic renewal each year and a duty to report if someone becomes ineligible.
• Section 1(e) limits the exemption to Floyd County ad valorem taxes and property inside the special district, and makes it apply in addition to other existing homestead exemptions.
• Section 1(f) sets the LHOST collection period from January 1, 2028 to December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 4 schedules a November 2026 referendum, spells out the ballot language, and provides that the Act is automatically repealed if voters reject it or the election isn't held.
• Section 4(c) allows any Floyd County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.

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)

• Eddie Lumsden (R, HD-012)Primary sponsor
• Katie Dempsey (R, HD-013)
• Matt Barton (R, HD-005)

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
• Floyd County
• local sales tax
• referendum