Georgia CommonsHB 26: Ben Hill County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 26 would give Ben Hill County homeowners a property tax break funded by a new 1 percent local sales tax, but only if voters approve it 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
Ben Hill County currently taxes homeowners' property without this particular offset. This bill would create a homestead exemption, a break on property taxes for a primary home, that shields part of a home's assessed value from county property taxes. The exempted amount would be recalculated each year based on how much money a new 1 percent Local Homestead Option Sales Tax (LHOST) brings in within the county. Homeowners would generally need to apply once with the county tax official, though anyone already receiving a homestead exemption would be enrolled automatically. The exemption would stack on top of other homestead exemptions rather than replace them, and it would only apply to county taxes, not school or other local taxes. The whole plan depends on voters approving it in a November 2026 referendum; if approved, the exemption runs through 2039 and the sales tax runs from 2028 through 2037. If voters reject it or no election is held, the bill repeals itself automatically.
What the bill does
- Creates a homestead exemption for Ben Hill County property taxes equal to the value covered by proceeds of a new 1 percent local sales tax (LHOST).
- Requires most homeowners to file an application with the local tax official, but automatically carries over eligibility for those already receiving a homestead exemption.
- Makes the exemption apply only to county-levied taxes, only within the special tax district, and only in addition to other existing homestead exemptions.
- Schedules the exemption to run from the year after voter approval through December 31, 2039, tied to a LHOST collected from January 1, 2028 through December 31, 2037.
- Requires the whole Act to be approved by Ben Hill County voters in a November 2026 referendum before it takes effect, and sets automatic repeal if voters reject it or no election occurs.
Who it affects
Ben Hill County homeowners who qualify for a homestead exemption, the county's local tax official who processes applications, the county election superintendent who must run the referendum, and county government finances, which will depend more on local sales tax revenue instead of property tax revenue.
Why it matters
If approved, eligible homeowners in Ben Hill County would see part of their home's value shielded from county property taxes, funded instead by a new local sales tax that everyone paying sales tax in the county would help cover. The change hinges entirely on a countywide vote in November 2026.
Key provisions
- Section 1 defines key terms like 'homestead property' and 'LHOST' and grants the exemption tied to net proceeds of the new sales tax collected in the special district.
- Section 1(c)-(d) sets application procedures, automatically renewing the exemption yearly without reapplication as long as the homeowner remains eligible.
- Section 1(e) limits the exemption to county taxes only, restricts it to property within the special district, and makes it additional to other homestead exemptions, running 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 Act to become law, per the Georgia Constitution.
- Section 4 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with specific ballot language, and provides for automatic repeal 365 days after the election if voters reject it or no election occurs.
- Section 5 makes the Act effective upon the Governor's approval, except for the referendum-dependent provisions in Section 4.
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”
“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.”
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
- Noel Williams (R, HD-148)
- Leesa Hagan (R, HD-156)
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
- Ben Hill County
- local sales tax
- ballot referendum