HB 30: Early County; ad valorem tax; provide homestead exemption

This bill applies only to Early County. It would create a homestead exemption from county property taxes (ad valorem taxes) equal to the assessed value of a homeowner's primary residence, funded by money raised through a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax dedicated to offsetting homeowners' property taxes. The exemption amount would be recalculated each year based on how much the sales tax actually brings in within the county. Homeowners would have to apply once with the county tax official, though people who already have another homestead exemption and remain eligible would not need to reapply. The exemption would run from January 1 of the year after voters approve it through December 31, 2039, while the sales tax itself would be collected from January 1, 2028 through December 31, 2037. The bill requires a two-thirds vote in both legislative chambers and voter approval in a November 2026 referendum before it can take effect; if voters reject it or no election is held, the bill repeals itself automatically.

• Creates a homestead exemption from Early County property taxes equal to the assessed value of a homeowner's primary residence, recalculated annually.
• Ties the size of the exemption to how much money a new 1 percent Local Homestead Option Sales Tax (LHOST) raises within the county each year.
• Requires homeowners to apply for the exemption once, with automatic renewal each year as long as they remain eligible.
• Requires a statewide constitutional two-thirds vote in the House and Senate before the bill can become law.
• Requires Early County voters to approve the measure in a November 2026 referendum, or the bill automatically repeals itself 365 days after the election.
• Sets the exemption to run through December 31, 2039 and the sales tax to run from January 1, 2028 through December 31, 2037.

Homeowners in Early County who claim a homestead exemption on their primary residence, the Early County tax official who processes applications, the county election superintendent who must run the referendum, and county government, which would collect less property tax revenue offset by new sales tax revenue.

If approved by voters, homeowners in Early County would see their property tax bills reduced or eliminated on their primary residence, while everyone who shops in the county, including non-residents, would pay a bit more in sales tax to cover the difference. The exemption expires at the end of 2039.

• Section 1 defines key terms and grants the exemption, sizing it to the net proceeds of the new sales tax collected within the special district conterminous with Early County.
• Section 1(c) and (d) set application procedures, requiring a one-time filing with automatic renewal unless the homeowner becomes ineligible.
• Section 1(e) clarifies the exemption applies only to county property taxes within the special district, applies in addition to other homestead exemptions, and runs through December 31, 2039.
• Section 1(f) sets the LHOST sales tax collection period from January 1, 2028 to December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the Georgia House and Senate under the state constitution before the Act can 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 occurs.
• Section 4(c) allows any Early County elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

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
• Early County
• local sales tax
• referendum