HB 42: Edison, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Edison and the special tax district that covers Calhoun County. It would give homeowners there a homestead exemption (a break on property taxes for a primary home) from city ad valorem (property) taxes, with the exempted amount set each year based on money raised by a new 1 percent Local Homestead Option Sales Tax (LHOST). The bill lays out definitions, application procedures for the exemption, and rules for automatic renewal once granted. The change cannot take effect on its own. It requires a two-thirds vote in both the Georgia House and Senate, and then must be approved by Edison voters in a referendum set for November 2026. If approved, the exemption would start January 1, 2027 and run through the end of 2039. If voters reject it or the election is not held properly, the whole Act would be automatically repealed about a year after the election date.

• Creates a new homestead exemption from City of Edison property taxes, with the exempt amount set annually based on new local sales tax revenue.
• Requires homeowners to apply for the exemption through the local tax official, though people already getting a similar exemption are automatically included.
• Makes the exemption renew automatically each year as long as the homeowner keeps living there and stays eligible.
• Requires a statewide two-thirds legislative vote and a local voter referendum in November 2026 before the exemption can take effect.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, and to apply on top of, not instead of, other homestead exemptions.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly held.

Homeowners within the special tax district conterminous with Calhoun County who claim the City of Edison as their primary residence, the City of Edison's local tax officials who process exemption applications, and the city's election superintendent, who must run the November 2026 referendum.

If approved, eligible Edison homeowners would pay less in city property taxes each year, with the savings tied to how much a new local sales tax raises. The change depends entirely on voters approving it in a 2026 referendum and lawmakers passing it by a supermajority.

• Section 1 defines key terms like 'ad valorem taxes,' 'homestead property,' and 'LHOST,' and grants the exemption based on annual net proceeds of the new sales tax.
• Section 1(c) and (d) set application rules, including automatic continuation for people who already hold a similar exemption and a duty to report ineligibility.
• Section 1(e) limits the exemption to City of Edison taxes on property within the special district, makes it additional to other exemptions, and sets it to run from 2027 through the end of 2039.
• Section 3 requires a two-thirds majority vote in both chambers of the Georgia General Assembly for the Act to become law.
• Section 4 schedules a referendum for the Tuesday after the first Monday in November 2026 and spells out the exact ballot language voters will see.
• Section 4(b) states the exemption takes effect January 1, 2027 if approved, or the Act is automatically repealed 365 days after the election if rejected or not properly held.
• Section 4(c) allows any local elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

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
• Edison Georgia
• Calhoun County referendum