Georgia CommonsHB 22: Jakin, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would let voters in the City of Jakin decide whether to create a new homestead property tax exemption funded by a 1 percent local sales tax, running through 2039 if approved.
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 the City of Jakin in Early County, Georgia. It would create a homestead exemption from the city's property taxes (ad valorem taxes) for homeowners in a special tax district covering the whole county. The exemption amount would not be fixed; it would be recalculated each year based on how much money comes in from a new local sales tax called a Local Homestead Option Sales Tax (LHOST). Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they still qualify. The exemption would stack on top of any other homestead exemption they already receive. Before any of this takes effect, the bill requires a two-thirds vote in both chambers of the General Assembly and then a public referendum in Jakin in November 2026. If voters approve it, the exemption runs from January 1, 2027 through December 31, 2039, when it automatically expires.
What the bill does
- Creates a homestead exemption from City of Jakin property taxes, with the exempted amount recalculated each year based on new local sales tax revenue.
- Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
- Makes the exemption additional to, not a replacement for, any other homestead exemption a homeowner already has.
- Sets the exemption to run from January 1, 2027 through December 31, 2039, after which it automatically repeals.
- Requires a citywide referendum in November 2026 and a two-thirds vote in the General Assembly before the exemption can take effect.
- Allows any voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if it is not called.
Who it affects
Homeowners in the City of Jakin who qualify for a homestead exemption, the city's tax office and election superintendent, and voters residing within the special tax district that covers Early County.
Why it matters
If approved by voters, Jakin homeowners would see part of their home's value shielded from city property taxes, with the shielded amount shifting yearly based on sales tax collections rather than a fixed dollar figure. The exemption would expire automatically at the end of 2039 unless further action is taken.
Key provisions
- Section 1 defines key terms and grants the exemption based on annual net proceeds from the new Local Homestead Option Sales Tax (LHOST) collected in the special district.
- Section 1(c) and (d) set application and automatic renewal rules, requiring homeowners to notify officials if they become ineligible.
- Section 1(e) clarifies the exemption applies only to City of Jakin taxes, only within the special district, stacks with other exemptions, and runs from January 1 after voter approval through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both the Georgia House and Senate before the Act can become law.
- Section 4 schedules a November 2026 referendum in the city, specifies the ballot language, and sets automatic repeal if voters reject it or no election occurs.
- Section 5 sets the Act's general effective date as upon the Governor's approval or it becoming law without signature, except for the referendum timing in Section 4.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city 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
- Gerald Greene (R, HD-154)
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
- local sales tax
- Early County
- Jakin ballot referendum