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House · Failed · 2026 Special Session

HB 29: Calhoun County; ad valorem tax; provide homestead exemption

Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution

House Bill 29 would let Calhoun County voters decide whether to trade a new 1 percent local sales tax for a homestead exemption that offsets county property taxes for homeowners through 2039.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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 the General Assembly's website lists.

In plain language

This bill applies only to Calhoun County. It sets up a homestead exemption from county ad valorem (property) taxes, but the size of the exemption each year depends on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the bill also references. Homeowners in the county would get an exemption equal to the assessed value of their home, funded by the sales tax proceeds; any value above that exempted amount stays taxable. The exemption only applies to county-level taxes, not school or other local taxes, and it stacks on top of any other homestead exemptions a homeowner already has. Because it changes property taxation, the bill needs a two-thirds vote in both chambers of the Georgia General Assembly and must be approved by Calhoun County voters in a November 2026 referendum. If voters reject it or the election is not held, the exemption never takes effect and the bill repeals itself a year after the election date. The sales tax would run from 2028 through 2037, and the exemption would apply through 2039.

What the bill does

  • Creates a homestead exemption from Calhoun County property taxes equal to the assessed value of a home, funded by a new Local Homestead Option Sales Tax (LHOST).
  • Limits the exemption to county-purpose taxes only, excluding school and other local government levies, and applies it only within the special district matching the county.
  • Requires homeowners to apply for the exemption but automatically renews it each year without reapplication as long as eligibility continues.
  • Schedules the new 1 percent sales tax to run from January 1, 2028 through December 31, 2037, and the exemption to last through December 31, 2039.
  • Requires a countywide referendum in November 2026 before the law can take effect, and automatically repeals the whole Act if voters reject it or no election is held.
  • Requires a two-thirds vote in both the Georgia House and Senate for the bill to become law, as mandated for local property tax changes under the state constitution.

Who it affects

Homeowners in Calhoun County who claim a homestead exemption, the county tax commissioner's office that processes applications, county government (which loses some property tax revenue but gains sales tax revenue), and local voters who must approve the measure in a 2026 referendum.

Why it matters

If approved, homeowners in Calhoun County would see part of their home's value shielded from county property taxes, with the cost shifted to a new sales tax paid by anyone shopping in the county, including non-residents, changing who bears the local tax burden.

Key provisions

  • Section 1 defines key terms and grants the homestead exemption based on LHOST proceeds collected within the special district conterminous with Calhoun County.
  • Section 1(e) limits the exemption to county taxes only, restricts it to property within the special district, and makes it additional to other existing homestead exemptions.
  • Section 1(f) sets the LHOST collection period from January 1, 2028 to December 31, 2037, and the exemption period ends December 31, 2039.
  • Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law, per the state constitution.
  • Section 4 requires a countywide referendum on the first Tuesday after the first Monday in November 2026, with specific ballot language, and sets automatic repeal if voters reject it.
  • Section 4(c) allows any county elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.
  • Section 5 sets the general effective date as upon the Governor's approval, except for the referendum-related 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”

This is the core exemption the bill creates for Calhoun County homeowners.

“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”

Clarifies the new exemption stacks with, rather than replaces, existing homestead exemptions.

Discussed in meetings (3)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

  1. House floor session, June 20, 2026 (legislative day 3)

    From 1:05:18 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 97

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Calhoun County measure in the local homestead-exemption package. Supporters said local voters could choose a sales tax to reduce property taxes; opponents said higher sales taxes would raise everyday costs. The package failed, 95 to 67, short of two-thirds. The majority leader gave notice of reconsideration.

  2. House floor session, June 22, 2026 (legislative day 4)

    From 1:21:26 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 138

    Summary by Georgia Commons: The clerk listed HB 29 for Calhoun County on the reconsidered 66-bill homestead-exemption calendar. The House had approved reconsideration 97-75. During the group vote, one member argued the measures were not a tax increase and said non-Georgians pay 17.2% of sales taxes. A second member opposed new taxes during an affordability crisis. The majority whip said local voters should decide. The calendar failed 99-74, short of the required two-thirds vote. The chair said no further reconsideration was allowed.

Status timeline

  1. 2026-06-22House Lost Reconsidered Bill/Resolution (House)
  2. 2026-06-22House Reconsidered (House)
  3. 2026-06-20House Notice to Reconsider (House)
  4. 2026-06-20House Third Reading Lost (House)
  5. 2026-06-20House Third Readers (House)
  6. 2026-06-20House Committee Favorably Reported (House)
  7. 2026-06-18House Second Readers (House)
  8. 2026-06-17House First Readers (House)
Show full history (9 actions)
  1. 2026-06-17House Hopper (House)

Sponsors

  • Gerald Greene (R, HD-154)Primary sponsor

Votes

  1. PassedHouse voteJune 20, 2026

    95 yea, 67 nay (5 not voting, 12 excused)

    Local Calendar: House Vote #5

  2. PassedHouse voteJune 22, 2026

    97 yea, 75 nay (1 not voting, 6 excused)

    Local Calendar: House Vote #9

  3. PassedHouse voteJune 22, 2026

    99 yea, 74 nay (1 not voting, 5 excused)

    Local Calendar: House Vote #10

Topics

  • property taxes
  • homestead exemption
  • Calhoun County
  • local sales tax
  • county referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb29.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp