HB 43: Blakely, City of; ad valorem tax; provide homestead exemption

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.

• 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.

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.

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.

• 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.

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
• Blakely
• Early County referendum