Georgia CommonsHB 27: Lowndes County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 27 would create a homestead property tax exemption in Lowndes County, paid for by a new 1 percent local sales tax, 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
This bill applies only to Lowndes County. It would give homeowners there an exemption from county ad valorem (property) taxes equal to the assessed value of their homestead property, with the exempted amount recalculated each year under state rules for this type of program (O.C.G.A. Article 2C of Chapter 8 of Title 48). The lost county revenue would be replaced by a new Local Homestead Option Sales Tax (LHOST) of 1 percent collected within the county. Homeowners would have to apply once with the local tax official, and the exemption would then renew automatically each year as long as they still qualify. The exemption would apply only to county taxes, not school or city taxes, and would run from 2027 through the end of 2039, while the sales tax would run from January 1, 2028 through December 31, 2037. Because the bill needs a two-thirds vote in the General Assembly and voter approval in a November 2026 referendum, it would only take effect if both happen; otherwise it repeals itself automatically about a year after the election.
What the bill does
- Creates a new homestead exemption from Lowndes County property taxes equal to the assessed value of a homestead, recalculated annually under state formula rules.
- Funds the exemption with a new 1 percent Local Homestead Option Sales Tax (LHOST) collected within Lowndes County from 2028 through 2037.
- Requires homeowners to apply once for the exemption, after which it renews automatically each year unless the homeowner becomes ineligible.
- Limits the exemption to county-levied taxes only, not school district or municipal taxes, and stacks it on top of any other homestead exemptions.
- Requires a two-thirds vote in both chambers of the General Assembly and a countywide voter referendum in November 2026 before taking effect.
- Automatically repeals the whole Act if voters reject it or the election is not held as required.
Who it affects
Homeowners in Lowndes County who claim a homestead exemption, the Lowndes County tax official who processes applications, the county government that administers both the new sales tax and the property tax exemption, and county voters who must approve the measure in a referendum.
Why it matters
If approved, Lowndes County homeowners would see lower county property tax bills, offset by everyone in the county paying a new penny-per-dollar sales tax through 2037. The change depends entirely on voter approval in the November 2026 election and a legislative supermajority vote.
Key provisions
- Section 1 defines key terms and grants the exemption, tying its size to the annual formula used for LHOST-funded exemptions under O.C.G.A. Article 2C of Chapter 8 of Title 48.
- Section 1(c) and (d) set application procedures, allowing automatic renewal for homeowners already receiving another county homestead exemption.
- Section 1(e) limits the exemption to county taxes on property within the special district, running from 2027 through December 31, 2039.
- Section 1(f) sets the LHOST sales tax period from January 1, 2028 through December 31, 2037.
- Section 3 requires a two-thirds majority vote in both the Georgia Senate and House for the Act to become law.
- Section 4 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with automatic repeal if voters reject it or no election is held.
- Section 5 sets the general effective date as approval by the Governor or becoming law without signature, aside from the referendum-tied provisions.
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”
“Shall the Act be approved which provides a homestead exemption from Lowndes County ad valorem taxes for county purposes”
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
- John LaHood (R, HD-175)
- John Corbett (R, HD-174)
- James Burchett (R, HD-176)
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
- Lowndes County
- sales tax
- local referendum