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

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.

• 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.

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.

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.

• 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.

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)

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

1. PassedHouse voteJune 20, 2026

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

   Local Calendar : House Vote #5

2. PassedHouse voteJune 22, 2026

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

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

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

   Local Calendar : House Vote #10

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