Georgia CommonsHB 24: Franklin County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 24EX would let Franklin County voters decide on a new homestead property tax exemption funded by a 1 percent local sales tax, with the sales tax and exemption both running through the late 2030s.
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 Franklin County, Georgia. It sets up a homestead exemption from county ad valorem (property) taxes, but the exemption amount is not a fixed dollar figure. Instead it equals whatever value is generated each year from the net proceeds of a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax that would be collected within a special district covering the whole county. Homeowners would need to apply once with the county tax official, but the exemption renews automatically each year as long as they stay eligible. The exemption stacks on top of any other homestead exemptions a person already has. Under the bill, the sales tax would run from January 1, 2028 through December 31, 2037, and the exemption would apply through December 31, 2039. None of this takes effect unless Franklin County voters approve it in a November 2026 referendum, and the legislature itself must approve the bill by a two-thirds vote in both chambers because it involves a constitutional homestead exemption.
What the bill does
- Creates a homestead exemption for Franklin County property owners equal to the value generated annually by a new 1 percent local sales tax (LHOST) collected in the county.
- Requires most homeowners to file a one-time application with the local tax official, though those already receiving another homestead exemption are automatically enrolled.
- Makes the exemption renew automatically each year without reapplication, as long as the homeowner keeps living there and stays eligible.
- Sets the sales tax collection period from January 1, 2028 to December 31, 2037, and the exemption period through December 31, 2039.
- Requires a countywide referendum in November 2026 before any part of the exemption or tax can take effect, and requires a two-thirds vote in the General Assembly to pass.
- Automatically repeals the entire Act one year after the election if voters reject it or if the election is not properly held.
Who it affects
Homeowners in Franklin County who claim a homestead exemption, the Franklin County tax commissioner's office, the county election superintendent who must run the referendum, and shoppers in the county who would pay the new 1 percent sales tax that funds the exemption.
Why it matters
If voters approve it, Franklin County homeowners could see part of their property tax bill offset by revenue from a new sales tax paid by everyone shopping in the county, shifting some of the local tax burden from property owners to consumers, for roughly a decade.
Key provisions
- Section 1 defines key terms, ties the exemption's size to net LHOST sales tax proceeds collected in the special district, and requires an application unless the homeowner already has another homestead exemption.
- Section 1(e) clarifies the exemption applies only to county-levied taxes, only within the special district, stacks with other exemptions, and runs from the year after voter approval through December 31, 2039.
- Section 1(f) sets the LHOST collection period from January 1, 2028 through December 31, 2037.
- Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, citing the Georgia Constitution.
- Section 4 requires a countywide referendum in November 2026 with specific ballot language, and makes Section 1 effective January 1, 2027 only if voters approve it.
- Section 4(b) automatically repeals the Act 365 days after the election if voters reject it or the election is not properly conducted.
- Section 4(c) allows any Franklin County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum 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”
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
- Alan Powell (R, HD-033)
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
- Franklin County
- local sales tax
- county referendum