Skip to content
Georgia Commons
Menu

House · Failed · 2026 Special Session

HB 32: Baker County; ad valorem tax; provide homestead exemption

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

A local bill for Baker County would give homeowners a property tax exemption funded by a new 1 percent sales tax, pending voter approval in a November 2026 referendum.

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 Baker County. It would create a homestead exemption, a break on property taxes for a primary home, from county property taxes. The size of the exemption each year would be tied to how much money a new Local Homestead Option Sales Tax (LHOST) brings in within a special tax district covering the entire county. Homeowners would generally need to apply once with the county tax official, and the exemption would then renew automatically as long as they remain eligible. The exemption would apply only to county government taxes, not school or other taxes, and would stack on top of any other homestead exemptions a homeowner already has. It would run from January 1 of the year after voters approve it through December 31, 2039, while the sales tax itself would run from 2028 through 2037. Because it changes local tax law, the bill needs a two-thirds vote in the General Assembly and must then be approved by Baker County voters in a November 2026 referendum. If voters reject it, or if no election is held, the bill would automatically repeal itself a year later.

What the bill does

  • Creates a new homestead exemption from Baker County property taxes, sized each year to match proceeds from a new 1 percent local sales tax.
  • Requires most homeowners to file a one-time application with the local tax official, then automatically renews the exemption each year without reapplying.
  • Limits the exemption to county government taxes only and makes it additional to, not a replacement for, other homestead exemptions.
  • Sets the exemption to run from the year after voter approval through December 31, 2039, tied to a sales tax running from 2028 through 2037.
  • Requires a countywide referendum in November 2026 and repeals the entire Act automatically if voters reject it or no election occurs.

Who it affects

Baker County homeowners who qualify for a homestead exemption, the Baker 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.

Why it matters

If approved by voters, Baker County homeowners would see part of their home's assessed value shielded from county property taxes each year, with the amount shifting based on sales tax collections, while the county would rely more on sales tax revenue from all shoppers, including non-residents, to fund services.

Key provisions

  • Section 1 defines key terms and grants the exemption, sizing it annually to the net proceeds of the new sales tax collected in the special district covering Baker County.
  • Section 1(c) and (d) set application rules: most homeowners must apply once, and the exemption then renews automatically as long as they stay eligible.
  • Section 1(e) limits the exemption to county-only taxes, restricts it to property inside the special district, and makes it additional to existing exemptions.
  • Section 1(e)(4) and (f) set the exemption period (through December 31, 2039) and the sales tax collection period (January 1, 2028 through December 31, 2037).
  • Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law.
  • Section 4 requires a Baker County referendum in November 2026, with the exemption taking effect January 1, 2027 if approved, and automatic repeal 365 days after the election if rejected or not held.
  • Section 4(c) allows any Baker County voter 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 county for all purposes in the amount of the assessed value of such homestead property”

This is the core exemption the bill creates for Baker 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 on top of, 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 1:05:23 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 98

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Baker 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 1:21:40 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 140

    Summary by Georgia Commons: The clerk listed HB 32 for Baker 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
  • Baker County
  • local sales tax
  • local referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb32.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp