---
title: HB 27. Lowndes County; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb27
cite_as: HB 27, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb27
md_url: https://georgiacommons.org/bills/2026-special/hb27.md
text_url: https://georgiacommons.org/bills/2026-special/hb27/text
source_url: https://www.legis.ga.gov/legislation/74784
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.
up: https://georgiacommons.org/bills/2026-special.md
previous: https://georgiacommons.org/bills/2026-special/hb26.md
next: https://georgiacommons.org/bills/2026-special/hb28.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 862
omitted_url: https://georgiacommons.org/bills/2026-special/hb27.md?full=1
bill_number: HB 27
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:
  - John LaHood
  - John Corbett
  - James Burchett
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB27/2026/X1
upstream_id: 2154099
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Lowndes County
  - sales tax
  - local referendum
---

# HB 27. Lowndes County; ad valorem tax; provide homestead exemption

## Text

House Bill 27EX
By: Representatives LaHood of the 175th, Corbett of the 174th, and Burchett of the 176th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Lowndes County ad valorem taxes in the amount
of the assessed value of the homestead property determined annually in accordance with the
provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the proceeds
of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special
district conterminous with Lowndes 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.
H. B. 27EX
(2) "County" means Lowndes County and its governing authority.
(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 of such person to be exempted as is determined annually in accordance
with the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the
net proceeds of the LHOST to be imposed by the county 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
without the application otherwise required by this subsection. The local tax official shall
provide application forms for the purposes of this subsection.
H. B. 27EX
(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
county;
(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) 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 by the county 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. 27EX
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
Lowndes County ad valorem taxes for county purposes in an amount of the
( ) NO assessed value of the homestead property as is determined annually in
accordance with the Act and funded by the proceeds of a new 1 percent
Local Homestead Option Sales Tax to be imposed within the special district
of Lowndes 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. 27EX
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. 27EX

## 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 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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: John LaHood, John Corbett, James Burchett
- Official page: https://www.legis.ga.gov/legislation/74784

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb27.md?full=1