---
title: HB 26. Ben Hill County; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb26
cite_as: HB 26, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb26
md_url: https://georgiacommons.org/bills/2026-special/hb26.md
text_url: https://georgiacommons.org/bills/2026-special/hb26/text
source_url: https://www.legis.ga.gov/legislation/74783
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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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 862
omitted_url: https://georgiacommons.org/bills/2026-special/hb26.md?full=1
bill_number: HB 26
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:
  - Noel Williams
  - Leesa Hagan
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB26/2026/X1
upstream_id: 2154008
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Ben Hill County
  - local sales tax
  - ballot referendum
---

# HB 26. Ben Hill County; ad valorem tax; provide homestead exemption

## Text

House Bill 26EX
By: Representatives Williams of the 148th and Hagan of the 156th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Ben Hill 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 Ben Hill 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 Ben Hill County and its governing authority.
H. B. 26EX
(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. 26EX
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. 26EX
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 Ben
Hill 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 Ben Hill 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. 26EX
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. 26EX

## 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.

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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: Noel Williams, Leesa Hagan
- Official page: https://www.legis.ga.gov/legislation/74783

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb26.md?full=1