Skip to content
Georgia Commons
Menu

House · Failed · 2026 Special Session

HB 37: Effingham County; ad valorem tax; provide homestead exemption

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

A local bill would give Effingham County homeowners a property tax break funded by a new 1 percent local sales tax, but only if voters approve it 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 Effingham County. It would create a homestead exemption, a break on property taxes for a primary home, from county ad valorem (property) taxes. Instead of a fixed dollar exemption, the amount would change every year based on how much money a new 1 percent Local Homestead Option Sales Tax (LHOST) collects in the county. Homeowners would still need to apply for the exemption once, though it would renew automatically as long as they remain eligible. The exemption would only apply to county government taxes, not school or city taxes, and only to property inside the special tax district covering Effingham County. It would run from January 1, 2027 through December 31, 2039, while the sales tax itself would run from 2028 through 2037. None of this takes effect unless two-thirds of the General Assembly approves it and Effingham County voters say yes in a November 2026 referendum.

What the bill does

  • Creates a homestead exemption from Effingham County property taxes tied to yearly revenue from a new 1 percent local sales tax rather than a fixed dollar amount.
  • Requires homeowners to apply once with the county tax official, with automatic renewal each year as long as they stay eligible.
  • Limits the exemption to county-level taxes only, applying just to homes within the special tax district that covers the whole county.
  • Schedules the exemption for tax years from 2027 through 2039, while the underlying sales tax would run from 2028 through 2037.
  • Requires a countywide referendum in November 2026 before the law can take effect, plus a two-thirds vote in the General Assembly.
  • Automatically repeals the entire Act if voters reject it or if the election is not held as required.

Who it affects

Homeowners in Effingham County who claim a homestead exemption, the county tax commissioner's office that processes applications, the county election superintendent who must run the referendum, and shoppers in the county who would pay the new 1 percent sales tax funding the exemption.

Why it matters

If voters approve it, homeowners in Effingham County would see a shifting property tax reduction funded by sales tax revenue instead of general county funds, effectively moving some of the local tax burden from property owners to anyone making purchases in the county through 2037.

Key provisions

  • Section 1 defines key terms and grants a homestead exemption equal to the assessed value covered by net proceeds of the new LHOST collected in the special district.
  • Section 1(c) and (d) set application procedures, including automatic renewal and a duty to report if a homeowner becomes ineligible.
  • Section 1(e) clarifies the exemption applies only to county taxes, only within the special district, and stacks on top of other existing homestead exemptions.
  • Section 1(f) sets the LHOST sales tax period from January 1, 2028 through December 31, 2037, and the exemption period from 2027 through 2039.
  • Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law.
  • Section 4 requires a countywide referendum on the November 2026 ballot and spells out the exact ballot question voters will see.
  • Section 4(b) provides that if voters reject the measure or the election isn't held properly, the entire Act is automatically repealed 365 days after the election date.

From the bill

“Shall the Act be approved which provides a homestead exemption from Effingham County ad valorem taxes for county purposes in an amount of”

This is the ballot question voters will see in the November 2026 referendum.

“The value of such property in excess of such exempted amount shall remain subject to taxation.”

Clarifies that only part of a home's value is exempted; the rest is still taxed.

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 1:05:32 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 100

    Summary by Georgia Commons: The clerk reported a favorable recommendation and included the Effingham County measure in the local package. During voting, a member representing the county said economic growth had driven assessments upward and threatened longtime residents’ ability to keep their land. The member said their own assessment had more than doubled and described lending a family member $7,000 to pay property taxes. Other supporters said a local sales tax would provide property-tax relief and let voters decide. Opponents said higher sales taxes would raise household costs. Before the package vote, the House voted 93 to 68 to consider the calendar together despite an objection concerning timestamps on three unidentified bills. The chair said staff and legislative counsel attributed those timestamps to an error and confirmed timely introduction. 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 1:22:01 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 142

    Summary by Georgia Commons: The clerk listed HB 37 for Effingham 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

  • Bill Hitchens (R, HD-161)Primary sponsor
  • Jon Burns (R, HD-159)

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
  • Effingham County
  • local sales tax
  • referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb37.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp

HB37: Effingham County; ad valorem tax; provide homestead exemption | Georgia Commons