---
title: HB 41. Seminole County; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb41
cite_as: HB 41, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb41
md_url: https://georgiacommons.org/bills/2026-special/hb41.md
text_url: https://georgiacommons.org/bills/2026-special/hb41/text
source_url: https://www.legis.ga.gov/legislation/74805
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.
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omitted: votes and history
omitted_chars: 862
omitted_url: https://georgiacommons.org/bills/2026-special/hb41.md?full=1
bill_number: HB 41
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:
  - Gerald Greene
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB41/2026/X1
upstream_id: 2154053
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - local sales tax
  - Seminole County
  - county referendum
---

# HB 41. Seminole County; ad valorem tax; provide homestead exemption

## Text

House Bill 41EX
By: Representative Greene of the 154th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Seminole 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 Seminole 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 Seminole County and its governing authority.
H. B. 41EX
(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. 41EX
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. 41EX
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
Seminole County ad valorem taxes for county purposes in an amount of the
( ) NO 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 Seminole 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. 41EX
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. 41EX

## 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 House bill would give Seminole County homeowners a property tax break tied to a new local sales tax, but only if voters approve both in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: Gerald Greene
- Official page: https://www.legis.ga.gov/legislation/74805

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb41.md?full=1