---
title: HB 25. Stephens County; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb25
cite_as: HB 25, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb25
md_url: https://georgiacommons.org/bills/2026-special/hb25.md
text_url: https://georgiacommons.org/bills/2026-special/hb25/text
source_url: https://www.legis.ga.gov/legislation/74782
date: 2026-06-22
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 862
omitted_url: https://georgiacommons.org/bills/2026-special/hb25.md?full=1
bill_number: HB 25
session: 2026 Special Session
session_slug: 2026-special
chamber: House
bill_type: bill
status_date: 2026-06-17
last_action: House Lost Reconsidered Bill/Resolution
sponsors:
  - Chris Erwin
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB25/2026/X1
upstream_id: 2154095
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - local sales tax
  - Stephens County
  - referendum
---

# HB 25. Stephens County; ad valorem tax; provide homestead exemption

## Text

House Bill 25EX
By: Representative Erwin of the 32nd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Stephens County ad valorem taxes in the amount
of the assessed value of the homestead property determined annually for the special district
based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be
imposed within the special district conterminous with Stephens County; to provide for
definitions; to specify the terms and conditions of the exemption and the procedures relating
thereto; to provide for applicability; to provide for compliance with constitutional
requirements and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to
provide for a referendum, effective dates, automatic repeal, mandatory execution of election,
and judicial remedies regarding failure to comply; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes" means all ad valorem taxes imposed by the governing authority
of the county for all purposes.
(2) "County" means Stephens County and its governing authority.
H. B. 25EX
(3) "Homestead property" shall have the same meaning as provided in Code
Section 48-8-109.50 of the O.C.G.A.
(4) "LHOST" means the special sales and use tax established under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
(5) "Local tax official" means the tax official charged with the duty of receiving
applications for homestead exemptions for the county.
(6) "Special district" means the special district conterminous with the county and
established by Code Section 48-8-109.51 of the O.C.G.A.
(b) 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. on such person's
homestead property located within the special district determined annually based upon the
net proceeds of the sales and use tax collected within the special district in accordance with
Code Section 48-8-109.57 of the O.C.G.A. for the special district based upon the net
proceeds of the LHOST collected within the special district. The value of such property in
excess of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the local tax official
giving such information relative to receiving such exemption as will enable the local tax
official to make a determination regarding the initial and continuing eligibility of such person
for such exemption; provided, however, that any person who previously applied for another
homestead exemption from ad valorem taxes imposed by the county, was allowed such
homestead exemption for the immediately preceding tax year, and remains eligible for such
homestead exemption for that same homestead property in the current tax year shall be
allowed the exemption granted under subsection (b) of this section for that homestead
H. B. 25EX
without the application otherwise required by this subsection. The local tax official shall
provide application forms for the purposes of this subsection.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A. Once granted to a person, the exemption shall be automatically renewed from
year to year without application so long as the person granted the homestead exemption
under subsection (b) of this section occupies such residence as a homestead and otherwise
remains eligible for such exemption. It shall be the duty of any person granted the
homestead exemption under subsection (b) of this section to notify the local tax official in
the event that such person for any reason becomes ineligible for such exemption.
(e) In accordance with the provisions of subsection (c) of Code Section 48-8-109.52 of the
O.C.G.A., the exemption granted by subsection (b) of this section:
(1) Shall not apply to or affect any ad valorem taxes other than those levied by the
governing authority of the local government to which this Act applies;
(2) Shall only apply to those portions of real property located within the special district;
(3) Shall be in addition to and not in lieu of any other homestead exemption applicable
to the homestead property; and
(4) The exemption granted by subsection (b) of this section shall apply to all taxable
years beginning on January 1 of the year subsequent to the approval of this Act in the
referendum provided for in Section 4 of this Act and ending on December 31, 2039.
(f) In accordance with the provisions of subsection (a) of Code Section 48-8-109.54 of the
O.C.G.A., the LHOST shall be imposed from January 1, 2028, until December 31, 2037.
SECTION 2.
This Act incorporates by reference the terms and conditions specified under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
H. B. 25EX
SECTION 3.
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(2) of the
Constitution of the State of Georgia, this Act shall not become law unless it receives the
requisite two-thirds' majority vote in both the Senate and the House of Representatives.
SECTION 4.
(a) The election superintendent of the county shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the county for approval
or rejection. The election superintendent shall conduct that election on the Tuesday
following the first Monday in November, 2026, and shall issue the call and conduct that
election as provided by general law. The election superintendent shall cause the date and
purpose of the election to be published once a week for two weeks immediately preceding
the date thereof in the official organ of the county. The ballot shall have written or printed
thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Stephens County ad valorem taxes for county purposes in an amount of the
( ) NO assessed value of the homestead property as is determined annually using
the proceeds of a new 1 percent Local Homestead Option Sales Tax to be
imposed within the special district of Stephens County for ten years as a
result of such Act?"
(b) All persons desiring to vote for approval of the Act shall vote "Yes," and all persons
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes
cast on such question are for approval of the Act, Section 1 of this Act shall become of full
force and effect on January 1, 2027. 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
provided for in this section. The expense of such election shall be borne by the county. It
H. B. 25EX
shall be the election superintendent's duty to certify the result thereof to the Secretary of
State.
(c) The provisions of this section shall be mandatory upon the election superintendent and
are not intended as directory. If the election superintendent fails or refuses to comply with
this section, any elector of the county may apply for a writ of mandamus to compel the
election superintendent to perform his or her duties under this section. If the court finds that
the election superintendent has not complied with this section, the court shall fashion
appropriate relief requiring the election superintendent to call and conduct such election on
the date required by this section or on the next date authorized for special elections provided
for in Code Section 21-2-540 of the O.C.G.A.
SECTION 5.
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 6.
All laws and parts of laws in conflict with this Act are repealed.
H. B. 25EX

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: Chris Erwin
- Official page: https://www.legis.ga.gov/legislation/74782

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb25.md?full=1