---
title: HB 37. Effingham County; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb37
cite_as: HB 37, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb37
md_url: https://georgiacommons.org/bills/2026-special/hb37.md
text_url: https://georgiacommons.org/bills/2026-special/hb37/text
source_url: https://www.legis.ga.gov/legislation/74794
date: 2026-06-22
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2026-special.md
previous: https://georgiacommons.org/bills/2026-special/hb36.md
next: https://georgiacommons.org/bills/2026-special/hb38.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 862
omitted_url: https://georgiacommons.org/bills/2026-special/hb37.md?full=1
bill_number: HB 37
session: 2026 Special Session
session_slug: 2026-special
chamber: House
bill_type: bill
status_date: 2026-06-17
last_action: House Lost Reconsidered Bill/Resolution
sponsors:
  - Bill Hitchens
  - Jon Burns
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB37/2026/X1
upstream_id: 2154020
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Effingham County
  - local sales tax
  - referendum
---

# HB 37. Effingham County; ad valorem tax; provide homestead exemption

## Text

House Bill 37EX
By: Representative Hitchens of the 161st
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Effingham County ad valorem taxes in the amount
of the assessed value of the homestead property determined annually for the special district
based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be
imposed within the special district conterminous with Effingham County; to provide for
definitions; to specify the terms and conditions of the exemption and the procedures relating
thereto; to provide for applicability; to provide for compliance with constitutional
requirements and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to
provide for a referendum, effective dates, automatic repeal, mandatory execution of election,
and judicial remedies regarding failure to comply; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes" means all ad valorem taxes imposed by the governing authority
of the county for all purposes.
(2) "County" means Effingham County and its governing authority.
H. B. 37EX
(3) "Homestead property" shall have the same meaning as provided in Code Section
48-8-109.50 of the O.C.G.A.
(4) "LHOST" means the special sales and use tax established under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
(5) "Local tax official" means the tax official charged with the duty of receiving
applications for homestead exemptions for the county.
(6) "Special district" means the special district conterminous with the county and
established by Code Section 48-8-109.51 of the O.C.G.A.
(b) 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 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. on such person's
homestead property located within the special district determined annually based upon the
net proceeds of the sales and use tax collected within the special district in accordance with
Code Section 48-8-109.57 of the O.C.G.A. for the special district based upon the net
proceeds of the LHOST collected within the special district. The value of such property in
excess of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the local tax official
giving such information relative to receiving such exemption as will enable the local tax
official to make a determination regarding the initial and continuing eligibility of such person
for such exemption; provided, however, that any person who previously applied for another
homestead exemption from ad valorem taxes imposed by the county, was allowed such
homestead exemption for the immediately preceding tax year, and remains eligible for such
homestead exemption for that same homestead property in the current tax year shall be
allowed the exemption granted under subsection (b) of this section for that homestead
H. B. 37EX
without the application otherwise required by this subsection. The local tax official shall
provide application forms for the purposes of this subsection.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A. Once granted to a person, the exemption shall be automatically renewed from
year to year without application so long as the person granted the homestead exemption
under subsection (b) of this section occupies such residence as a homestead and otherwise
remains eligible for such exemption. It shall be the duty of any person granted the
homestead exemption under subsection (b) of this section to notify the local tax official in
the event that such person for any reason becomes ineligible for such exemption.
(e) In accordance with the provisions of subsection (c) of Code Section 48-8-109.52 of the
O.C.G.A., the exemption granted by subsection (b) of this section:
(1) Shall not apply to or affect any ad valorem taxes other than those levied by the
governing authority of the local government to which this Act applies;
(2) Shall only apply to those portions of real property located within the special district;
(3) Shall be in addition to and not in lieu of any other homestead exemption applicable
to the homestead property; and
(4) The exemption granted by subsection (b) of this section shall apply to all taxable
years beginning on January 1 of the year subsequent to the approval of this Act in the
referendum provided for in Section 4 of this Act and ending on December 31, 2039.
(f) In accordance with the provisions of subsection (a) of Code Section 48-8-109.54 of the
O.C.G.A., the LHOST shall be imposed from January 1, 2028, until December 31, 2037.
SECTION 2.
This Act incorporates by reference the terms and conditions specified under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
H. B. 37EX
SECTION 3.
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(2) of the
Constitution of the State of Georgia, this Act shall not become law unless it receives the
requisite two-thirds' majority vote in both the Senate and the House of Representatives.
SECTION 4.
(a) The election superintendent of the county shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the county for approval
or rejection. The election superintendent shall conduct that election on the Tuesday
following the first Monday in November, 2026, and shall issue the call and conduct that
election as provided by general law. The election superintendent shall cause the date and
purpose of the election to be published once a week for two weeks immediately preceding
the date thereof in the official organ of the county. The ballot shall have written or printed
thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Effingham County ad valorem taxes for county purposes in an amount of
( ) NO the assessed value of the homestead property as is determined annually
using the proceeds of a new 1 percent Local Homestead Option Sales Tax
to be imposed within the special district of Effingham County for ten years
as a result of such Act?"
(b) All persons desiring to vote for approval of the Act shall vote "Yes," and all persons
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes
cast on such question are for approval of the Act, Section 1 of this Act shall become of full
force and effect on January 1, 2027. 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
provided for in this section. The expense of such election shall be borne by the county. It
H. B. 37EX
shall be the election superintendent's duty to certify the result thereof to the Secretary of
State.
(c) The provisions of this section shall be mandatory upon the election superintendent and
are not intended as directory. If the election superintendent fails or refuses to comply with
this section, any elector of the county may apply for a writ of mandamus to compel the
election superintendent to perform his or her duties under this section. If the court finds that
the election superintendent has not complied with this section, the court shall fashion
appropriate relief requiring the election superintendent to call and conduct such election on
the date required by this section or on the next date authorized for special elections provided
for in Code Section 21-2-540 of the O.C.G.A.
SECTION 5.
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 6.
All laws and parts of laws in conflict with this Act are repealed.
H. B. 37EX

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: Bill Hitchens, Jon Burns
- Official page: https://www.legis.ga.gov/legislation/74794

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb37.md?full=1