Georgia CommonsHB 25: Stephens County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would give Stephens County homeowners a property tax break funded by a new 1 percent local sales tax, but only if county 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 Stephens County. It would create a homestead exemption, a reduction in the taxable value of a primary home, from county property taxes. The exemption amount would not be fixed; it would be recalculated each year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within the county. That sales tax would run from January 1, 2028 through December 31, 2037, and the exemption itself would apply from the year after voter approval through December 31, 2039. Homeowners who already have another homestead exemption and remain eligible would not need to reapply; new applicants would file with the county tax official. The exemption only affects county-level property taxes, not school or state taxes, and stacks on top of other homestead exemptions. Because it changes local tax law tied to a constitutional sales tax provision, it needs a two-thirds vote in the General Assembly and voter approval in a November 2026 referendum. If voters reject it or no election is held, the bill automatically repeals.
What the bill does
- Creates a homestead exemption from Stephens County property taxes whose dollar amount is recalculated annually based on new local sales tax revenue.
- Establishes a Local Homestead Option Sales Tax (LHOST) of 1 percent in Stephens County to run from January 1, 2028 through December 31, 2037.
- Lets homeowners who already qualify for another county homestead exemption receive this one automatically without a new application, as long as they stay eligible.
- Requires a countywide referendum in November 2026; the exemption only takes effect if a majority of voters approve it.
- Automatically repeals the whole Act if voters reject it or if the required election is not held within 365 days of the scheduled election date.
- Sets the exemption to apply only to county-level taxes, not school or state property taxes, and to run through December 31, 2039.
Who it affects
Homeowners in Stephens County who claim a homestead exemption, the county tax commissioner's office that processes applications, the county election superintendent who must run the November 2026 referendum, and local shoppers who would pay the new 1 percent sales tax that funds the exemption.
Why it matters
If approved by voters, Stephens County homeowners would see a portion of their home's value shielded from county property taxes each year, with the size of that break shifting depending on sales tax collections, while everyone in the county would pay an extra penny per dollar in sales tax to fund it.
Key provisions
- Section 1 defines terms, ties the exemption amount to net LHOST proceeds collected annually within the special district, and sets the LHOST rate period as January 1, 2028 to December 31, 2037.
- Section 1(c)-(d) sets the application process, letting people with an existing homestead exemption skip reapplying and requiring notice if they later become ineligible.
- Section 1(e) limits the exemption to county-level ad valorem taxes, restricts it to property within the special district, and makes it run through December 31, 2039.
- 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 calls for a countywide referendum on November 2026 with specific ballot language, and provides for automatic repeal if voters reject it or the election is not held.
- Section 4(c) allows a court-ordered writ of mandamus to force the election superintendent to conduct 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 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
- Chris Erwin (R, HD-032)
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
- Stephens County
- referendum