Georgia CommonsHouse · Failed · 2026 Special Session
HB 43: Blakely, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would give homeowners in Blakely a property tax break funded by a new 1 percent local sales tax in Early County, pending voter approval in a November 2026 referendum.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
This bill applies only to the City of Blakely in Early County. It would create a homestead exemption, a break on property taxes for a primary home, from city ad valorem taxes (property taxes based on assessed value). The exemption amount would not be fixed; instead it would be recalculated every year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax dedicated to funding this exemption, collected within a special tax district covering all of Early County. 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 stack on top of any other homestead exemptions they already receive, not replace them. Voters in the district must approve the plan in a November 2026 referendum. If approved, it would run from January 1, 2027 through December 31, 2039. If rejected or not held properly, the bill would automatically repeal itself.
What the bill does
- Creates a homestead exemption from City of Blakely property taxes equal to the assessed value covered by new sales tax proceeds, effectively offsetting property taxes with sales tax revenue.
- Ties the exemption amount to annual proceeds from a new 1 percent Local Homestead Option Sales Tax (LHOST) collected in a special tax district covering Early County.
- Requires homeowners to file an initial application with the local tax official, after which the exemption renews automatically each year without reapplication.
- Makes the exemption apply on top of any other existing homestead exemptions rather than replacing them.
- Requires voter approval through a November 2026 referendum before the exemption can take effect, and sets the exemption to expire automatically on December 31, 2039.
- Automatically repeals the entire Act if voters reject it or if the required election is not properly conducted.
Who it affects
Homeowners in the City of Blakely who claim the property as their primary residence, the city's tax officials who process applications, the election superintendent who must run the referendum, and shoppers in Early County who would pay the new 1 percent sales tax that funds the exemption.
Why it matters
If approved, Blakely homeowners would see their city property tax bills reduced each year by an amount tied to sales tax collections, shifting some of the tax burden from property owners to everyone who makes purchases in Early County, including non-residents and visitors.
Key provisions
- Section 1 defines key terms and grants the exemption, setting its size annually based on net proceeds of the LHOST sales tax collected in the special district.
- Section 1(c) requires an initial application for the exemption but exempts residents already receiving another city homestead exemption from reapplying.
- Section 1(e) clarifies the exemption applies only to City of Blakely taxes, only within the special district, stacks with other exemptions, and runs through December 31, 2039.
- Section 3 requires the bill to pass by a two-thirds majority vote in both the House and Senate under the Georgia Constitution.
- Section 4 schedules a referendum for November 2026, sets the ballot language, and provides that Section 1 takes effect January 1, 2027 only if voters approve it.
- Section 4(b) provides that if voters reject the measure or the election is not properly held, the entire Act repeals itself 365 days after the election date.
- Section 4(c) allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city 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.”
“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.”
Discussed in meetings (3)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House floor session, June 20, 2026 (legislative day 3)
From 1:05:44 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 103
Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Blakely measure in the local homestead-exemption package. Supporters said local voters could choose a sales tax to reduce property taxes; opponents said higher sales taxes would raise everyday costs. The package failed, 95 to 67, short of two-thirds. The majority leader gave notice of reconsideration.
House floor session, June 22, 2026 (legislative day 4)
From 1:22:28 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 144
Summary by Georgia Commons: The clerk listed HB 43 for Blakely on the reconsidered 66-bill homestead-exemption calendar. The House had approved reconsideration 97-75. During the group vote, one member argued the measures were not a tax increase and said non-Georgians pay 17.2% of sales taxes. A second member opposed new taxes during an affordability crisis. The majority whip said local voters should decide. The calendar failed 99-74, short of the required two-thirds vote. The chair said no further reconsideration was allowed.
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Gerald Greene (R, HD-154)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 excused)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 excused)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 excused)
Topics
- property taxes
- homestead exemption
- local sales tax
- Blakely
- Early County referendum