Georgia CommonsHB 34: Plains, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would give homeowners in the City of Plains a property tax break funded by a new one percent local sales tax, but only if voters in Sumter County approve it in a November 2026 referendum.
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 LegiScan holds.
In plain language
This bill applies only to the City of Plains in Sumter County. It would create a homestead exemption, a break on property taxes for a primary home, that reduces a homeowner's city ad valorem (property) tax bill by an amount tied to the money raised each year by a new Local Homestead Option Sales Tax (LHOST) collected in the special tax district covering all of Sumter County. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The exemption would only affect city taxes, not county or school taxes, and would stack on top of any other homestead exemption a homeowner already has. It would run from January 1 of the year after voters approve it through December 31, 2039. Because it involves a local sales tax swap for property tax relief, the bill needs a two-thirds vote in both the Georgia House and Senate, and then approval by City of Plains voters in a referendum set for November 2026. If voters reject it or no election is held, the bill repeals itself automatically about a year later.
What the bill does
- Creates a City of Plains homestead exemption equal each year to the assessed value covered by new local sales tax proceeds collected in the Sumter County special tax district.
- Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
- Limits the exemption to city taxes only, keeps it separate from and additional to other homestead exemptions, and sets it to expire December 31, 2039.
- Requires a citywide referendum in November 2026 before the exemption can take effect, and requires a two-thirds vote in the General Assembly to pass.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if no valid election is held.
Who it affects
Homeowners in the City of Plains who claim the property as their primary residence, the City of Plains government and its tax officials, the Sumter County election superintendent who must run the referendum, and shoppers in Sumter County who would pay the new one percent local sales tax funding the exemption.
Why it matters
If approved by voters, Plains homeowners would see their city property tax bills reduced each year based on how much the new local sales tax raises, effectively shifting some of the city's tax burden from homeowners to anyone making purchases in Sumter County.
Key provisions
- Section 1 defines key terms and grants the exemption, tying its dollar value to net proceeds from the new LHOST collected within the Sumter County special district.
- Section 1(c) and (d) set application rules: a one-time filing is required, and the exemption then renews automatically each year without reapplication.
- Section 1(e) limits the exemption to city-levied taxes, to real property within the special district, and makes it run alongside other homestead exemptions rather than replace them, from the year after approval through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
- Section 4 schedules a referendum for the Tuesday after the first Monday in November 2026 and sets the exemption to take effect January 1, 2027 if approved.
- Section 4(b) provides that if voters reject the measure or no valid election occurs, the entire Act automatically repeals 365 days after the election date.
- Section 4(c) allows any Plains voter in the special district to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city for all purposes in the amount of the assessed value of such homestead property as is determined annually based upon the net proceeds of the sales and use tax collected under Article 2C of Chapter 8 of Title 48 of the O.C.G.A.”
“If the Act is not so approved, or if the election is not conducted as provided in this section, Section 1 of this Act shall not become effective, and this Act shall be automatically repealed on the 365th calendar day following the election date”
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Mike Cheokas (R, HD-151)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 absent)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 absent)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 absent)
Topics
- property taxes
- homestead exemption
- local sales tax
- Sumter County
- City of Plains referendum