Georgia CommonsHB 28: Fitzgerald, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would let City of Fitzgerald voters decide whether to create a new homestead property tax exemption paid for by a proposed 1 percent local sales tax in Ben Hill County.
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 the City of Fitzgerald and the special tax district that covers Ben Hill County. It would create a homestead exemption, a reduction in the taxable value of a primary home, from all City of Fitzgerald property taxes. The exempted amount would be set each year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within the district, rather than being a fixed dollar figure. Homeowners would need to apply for the exemption once, and it would then renew automatically each year as long as they stay eligible. The exemption would stack on top of any other homestead exemption a homeowner already has. Because it changes local tax law, the bill needs a two-thirds vote in the General Assembly and must also be approved by Fitzgerald voters in a November 2026 referendum. If approved, it would run from 2027 through the end of 2039; if rejected or no election is held, the bill repeals itself.
What the bill does
- Creates a new homestead exemption from all City of Fitzgerald property taxes, sized each year to match the local sales tax proceeds collected in the Ben Hill County special district.
- Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
- Makes the exemption apply on top of, not instead of, any other homestead exemption a resident already receives.
- Sets the exemption to run from January 1 of the year after voter approval through December 31, 2039.
- Requires a citywide referendum in November 2026 and a two-thirds vote in the state House and Senate before the exemption can take effect.
- Automatically repeals the entire Act if voters reject it or if the required election is not held.
Who it affects
Homeowners in the City of Fitzgerald who live within the special tax district covering Ben Hill County, the city's tax officials who process applications, the county election superintendent who must run the referendum, and shoppers in the district who would pay the new local sales tax funding the exemption.
Why it matters
If voters approve it, eligible Fitzgerald homeowners would see part of their home's value shielded from city property taxes, with the amount shifting each year based on local sales tax collections rather than staying fixed. The change depends on a separate new 1 percent sales tax being adopted in the district.
Key provisions
- Section 1 defines key terms and grants the homestead exemption from all City of Fitzgerald ad valorem (property) taxes, tied to LHOST sales tax proceeds under O.C.G.A. Article 2C of Chapter 8 of Title 48.
- Section 1(c) and (d) set the application process, letting homeowners who already have a homestead exemption qualify without a new application, and providing automatic annual renewal.
- Section 1(e) clarifies the exemption applies only to city taxes on property within the special district, stacks with other exemptions, and runs from the year after voter approval through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
- Section 4 requires a November 2026 referendum in Fitzgerald, sets the ballot language, and provides that the Act takes effect January 1, 2027 only if a majority vote yes.
- Section 4(b) provides that if voters reject the measure or no election is held, the Act automatically repeals 365 days after the election date.
- Section 4(c) allows any city elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city 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)
- Angie O'Steen (R, HD-169)
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
- Fitzgerald Georgia
- Ben Hill County
- local sales tax