HB 44: Harris County; ad valorem tax; provide homestead exemption

This bill applies only to Harris County, Georgia. It would create a homestead exemption, a break on property taxes for a primary home, that wipes out the county's ad valorem (property) tax on the assessed value of a homestead within a special tax district covering the whole county. The exemption amount each year would be tied to how much money a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax dedicated to funding homestead exemptions, brings in within that district. Homeowners would need to apply once with the county tax official, and the exemption would then renew automatically as long as they remain eligible. The exemption would run from the year after voter approval through December 31, 2034, while the sales tax itself would be collected from January 1, 2028 through December 31, 2032. Because this is a local constitutional amendment, it needs a two-thirds vote in the General Assembly and then approval by Harris County voters in a November 2026 referendum before taking effect on January 1, 2027.

• Creates a homestead exemption in Harris County that offsets property taxes using revenue from a new 1 percent local sales tax dedicated to homesteads.
• Requires homeowners to apply once for the exemption with the county tax official, after which it renews automatically each year without reapplication.
• Limits the exemption to real property within the special tax district covering Harris County and stacks it on top of any other homestead exemptions already available.
• Sets the exemption to run from the year after voter approval through December 31, 2034, tied to a sales tax collected from 2028 through 2032.
• Requires a countywide referendum in November 2026 and a two-thirds vote in the General Assembly before the law can take effect.
• Automatically repeals the entire act if voters reject it or if the election is not properly held.

Harris County homeowners who claim a homestead exemption, the Harris County tax commissioner's office, the county election superintendent who must run the referendum, and county residents generally, since a new sales tax would apply within the special tax district to fund the exemption.

If voters approve it, eligible Harris County homeowners would see part or all of their county property tax bill offset each year, funded instead by an added 1 percent sales tax paid by anyone shopping in the county, shifting some of the local tax burden from property owners to consumers.

• Section 1 defines key terms and grants homeowners in the special district an exemption equal to the assessed value of their homestead, funded by LHOST sales tax proceeds collected in the district.
• Section 1(c) requires an application for the exemption but exempts homeowners who already had a similar exemption approved the prior year.
• Section 1(d) makes the exemption automatically renew yearly and requires the homeowner to report if they become ineligible.
• Section 1(e) states the exemption applies only to county-level taxes within the special district, applies in addition to other homestead exemptions, and runs from the year after voter approval through December 31, 2034.
• Section 1(f) sets the LHOST sales tax collection period from January 1, 2028 through December 31, 2032.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the act to become law, per the Georgia Constitution.
• Section 4 requires a November 2026 referendum in Harris County, with the exemption taking effect January 1, 2027 if approved, and automatic repeal within 365 days if rejected or not held.
• Section 4(c) allows any Harris County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum 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)

• Vance Smith (R, HD-138)Primary sponsor
• Carmen Rice (R, HD-139)

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
• Harris County
• local sales tax
• referendum