HB 33: Cherokee County; ad valorem tax; provide homestead exemption

This bill applies only to Cherokee County. It would create a homestead exemption, a break on property taxes for a primary home, that offsets Cherokee County property taxes by an amount equal to the money raised each year by a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax collected within the county. Homeowners who already have another homestead exemption approved for the prior tax year would not need to reapply; new applicants would file with the local tax official. The exemption would run from January 1, 2027 through December 31, 2039, and the sales tax itself would be collected from January 1, 2028 through December 31, 2037. Because this changes local taxation, the Georgia Constitution requires a two-thirds vote in both the House and Senate, and Cherokee County voters must approve the plan in a referendum set for November 2026. If voters reject it, or the election is not held, the bill would automatically repeal itself.

• Creates a homestead exemption that reduces Cherokee County property taxes by an amount equal to the homestead property's assessed value, funded by proceeds from a new local sales tax.
• Establishes a 1 percent Local Homestead Option Sales Tax (LHOST) within Cherokee County to pay for the exemption, collected from January 1, 2028 to December 31, 2037.
• Lets homeowners with an existing homestead exemption skip a new application if they remained eligible from the prior year, while new applicants must apply through the local tax official.
• Requires a countywide referendum in November 2026 before the exemption can take effect, and automatically repeals the Act if voters reject it or no election occurs.
• Sets the exemption to apply from January 1, 2027 through December 31, 2039, after which it ends.

Homeowners in Cherokee County who claim a homestead exemption, the Cherokee County tax commissioner's office and election superintendent, and Cherokee County voters who must approve the measure in a 2026 referendum.

If approved by voters, Cherokee County homeowners would see lower property tax bills, offset by a new 1 percent sales tax paid by anyone shopping in the county, shifting some of the local tax burden from property owners to consumers, including visitors and non-residents.

• Section 1 defines key terms and grants the exemption equal to the homestead's assessed value, funded by LHOST proceeds collected under O.C.G.A. Article 2C of Chapter 8 of Title 48.
• Section 1(e) specifies the exemption applies only to county-levied taxes, only to property inside the special district, and stacks on top of other existing homestead exemptions.
• Section 1(f) sets the LHOST collection period as January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds majority vote in both legislative chambers for the Act to become law, as mandated by the Georgia Constitution.
• Section 4 schedules a countywide referendum for November 2026, specifies the exact ballot language, and states the Act becomes effective January 1, 2027 only if voters approve it.
• Section 4(b) provides that if voters reject the measure or no election is held, the entire Act is automatically repealed 365 days after the election date.
• Section 4(c) allows any Cherokee County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election 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)

• Jordan Ridley (R, HD-022)Primary sponsor
• Charlice Byrd (R, HD-020)
• Brad Thomas (R, HD-021)
• John Carson (R, HD-046)
• Don Parsons (R, HD-044)
• Mitchell Scoggins (R, HD-014)

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
• Cherokee County
• local sales tax
• ballot referendum