HB 41: Seminole County; ad valorem tax; provide homestead exemption

This bill applies only to Seminole County. It would create a homestead exemption, a break on property taxes for a primary home, that offsets county property taxes by an amount equal to money raised each year from a new local sales tax called the Local Homestead Option Sales Tax (LHOST). The sales tax would apply within a special tax district covering the whole county and would run from January 1, 2028 through December 31, 2037. The tax break would apply to homeowners' property taxes from the year after voters approve it through the end of 2039. Homeowners would need to apply once with the county tax official, and the exemption would renew automatically each year as long as they remain eligible. The bill requires a two-thirds vote in the General Assembly and a countywide referendum in November 2026. If voters reject it or no election is held, the bill repeals itself a year after the election date.

• Creates a homestead exemption in Seminole County that reduces property taxes by the dollar amount raised annually from a new 1 percent local sales tax (LHOST).
• Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year if they stay eligible.
• Limits the sales tax to a ten-year period, from January 1, 2028 to December 31, 2037, within the special tax district covering the county.
• Sets the property tax exemption to apply from the year after voter approval through December 31, 2039.
• Requires a countywide referendum in November 2026 and automatically repeals the whole Act if voters reject it or the election is not held.
• Requires a two-thirds majority vote in both the Georgia House and Senate before the law can take effect.

Homeowners in Seminole County who claim a homestead exemption, the county tax official who processes applications, the county election superintendent who must run the November 2026 referendum, and county government, which would collect a new local sales tax while reducing property tax collections by the same amount.

If approved, Seminole County homeowners would see their property tax bills reduced each year by whatever the new local sales tax raises, shifting some of the county's tax burden from property owners to anyone making taxable purchases in the county, including non-residents.

• Section 1 defines key terms, sets the exemption equal to the homestead property's assessed value based on annual LHOST proceeds, and describes the one-time application and automatic renewal process.
• Section 1(e) limits the exemption to county-level taxes within the special district, makes it additional to other homestead exemptions, and sets it to run through December 31, 2039.
• Section 1(f) sets the LHOST sales tax period as January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds majority vote in both chambers of the General Assembly for the Act to become law, per the Georgia Constitution.
• Section 4 requires a countywide referendum on the Tuesday after the first Monday in November 2026, specifies the ballot language, and sets automatic repeal 365 days after the election if voters reject the measure or no election occurs.
• Section 4(c) allows any county elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so.
• Section 5 sets the general effective date as upon the Governor's approval, except for the referendum-related timing in Section 4.

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)

• Gerald Greene (R, HD-154)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
• local sales tax
• Seminole County
• county referendum