Georgia CommonsHB 21: Gilmer County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 21 would give Gilmer County homeowners a property tax exemption tied to a new 1 percent local sales tax, but only if voters approve both 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 Gilmer County. It creates a homestead exemption from county ad valorem (property) taxes for homeowners in the county, sized to match the annual revenue collected from a new Local Homestead Option Sales Tax (LHOST), a special 1 percent sales tax the bill also authorizes for the county's special tax district. The exemption amount would be recalculated each year based on how much the sales tax actually brings in, and any property value above that exempted amount would still be taxed normally. Homeowners already receiving another homestead exemption from the county would automatically qualify without a new application, but the exemption only applies to county government taxes, not school or other levies. The whole package requires a two-thirds vote in the General Assembly and then approval by Gilmer County voters in a November 2026 referendum. If approved, the exemption runs from 2027 through 2039, and the sales tax runs from 2028 through 2037. If voters reject it, the Act repeals itself automatically.
What the bill does
- Creates a homestead exemption from Gilmer County property taxes equal to the assessed value covered by new local sales tax revenue collected each year.
- Establishes a 1 percent Local Homestead Option Sales Tax (LHOST) within the special tax district covering Gilmer County to fund the exemption.
- Requires homeowners to apply for the exemption unless they already receive another county homestead exemption and remain eligible.
- Limits the exemption to county government taxes only, not school taxes, and makes it additional to other existing homestead exemptions.
- Requires a countywide referendum in November 2026 and automatic repeal of the whole Act if voters reject it or the election is not held properly.
- Sets the exemption period from January 1, 2027 through December 31, 2039, and the sales tax collection period from 2028 through 2037.
Who it affects
Homeowners in Gilmer County who claim the property as their primary residence, the Gilmer County tax official who processes exemption applications, the county election superintendent who must run the November 2026 referendum, and county government, which loses some property tax revenue but gains new sales tax revenue.
Why it matters
If approved by voters, Gilmer County homeowners would see part of their county property tax bill offset each year by sales tax revenue, while everyone shopping in the county would pay an extra 1 percent sales tax. The trade-off shifts some of the county's tax burden from property owners to consumers.
Key provisions
- Section 1 defines key terms, including 'homestead property' and 'LHOST,' and grants the exemption based on annual net proceeds of the new sales tax collected in the special district.
- Section 1(c) and (d) set application rules, allowing automatic renewal and exempting people who already qualify for another county homestead exemption from reapplying.
- Section 1(e) limits the exemption to county-levied taxes only, applies it only within the special district, and sets it to run from 2027 through December 31, 2039.
- 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 requires a November 2026 referendum in Gilmer County, specifies the ballot question wording, and provides for automatic repeal if voters reject it or the election is not properly held.
- Section 4(c) allows any Gilmer County elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.
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”
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
- Johnny Chastain (R, HD-007)
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
- homestead exemption
- sales tax
- Gilmer County
- local referendum