HB 4: Dudley, City of; ad valorem tax; provide homestead exemption

This bill sets up a homestead exemption, a break on property taxes for a primary home, for residents of the City of Dudley. The exemption would cover the full assessed value of a homestead within a special tax district covering all of Laurens County, but only up to the amount funded each year by a new local sales tax (LHOST) collected in that district. Property value above that funded amount would still be taxed. 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 apply on top of any other homestead exemptions a person already receives. Before taking effect, the bill must pass the General Assembly by a two-thirds vote and be approved by Dudley voters in a November 2026 referendum. If approved, it would run from January 2027 through the end of 2039; if rejected or the election is not held, the bill would automatically repeal itself.

• Creates a homestead exemption from City of Dudley property taxes equal to the assessed value covered by new local sales tax proceeds collected in a special district covering Laurens County.
• Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
• Makes the exemption additional to, not a replacement for, any other homestead exemption a resident already receives.
• Sets the exemption to run from January 1 of the year after voter approval through December 31, 2039.
• Requires a two-thirds vote in both chambers of the General Assembly and approval by Dudley voters in a November 2026 referendum before it can take effect.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held as required.

Homeowners in the City of Dudley who claim the exemption on their primary residence, the City of Dudley's tax office and governing authority, the Laurens County election superintendent who must run the referendum, and any Dudley resident who could sue to force the election if officials fail to hold it.

If approved, Dudley homeowners would see part or all of their home's assessed value shielded from city property taxes, with the lost revenue offset by a new sales tax collected countywide. The size of the tax break would depend on how much the new sales tax actually raises each year.

• Section 1 defines key terms and grants the homestead exemption, tying its dollar amount to the annual net proceeds of the new Local Homestead Option Sales Tax (LHOST) collected in the Laurens County special district.
• Section 1(c)-(d) sets the application process, letting people who already have another city homestead exemption skip a new application, and makes renewal automatic once granted.
• Section 1(e) clarifies the exemption applies only to city taxes on property inside the special district, and only for tax years from January 1 after voter approval through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the bill to become law.
• Section 4 requires a November 2026 referendum in Dudley, specifies the ballot language, and makes the exemption effective January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or the election is not held properly, the entire Act is automatically repealed 365 days after the election date.
• Section 4(c) allows any Dudley 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)

• James Hatchett (R, HD-155)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
• City of Dudley
• Laurens County
• local sales tax