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

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.

• 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.

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.

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.

• 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.

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
• Baker County
• local sales tax
• local referendum