---
title: HB 44. Harris County; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb44
cite_as: HB 44, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb44
md_url: https://georgiacommons.org/bills/2026-special/hb44.md
text_url: https://georgiacommons.org/bills/2026-special/hb44/text
source_url: https://www.legis.ga.gov/legislation/74808
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/hb44.md?full=1
bill_number: HB 44
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:
  - Vance Smith
  - Carmen Rice
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB44/2026/X1
upstream_id: 2154025
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Harris County
  - local sales tax
  - referendum
---

# HB 44. Harris County; ad valorem tax; provide homestead exemption

## Text

House Bill 44EX
By: Representatives Smith of the 138th and Rice of the 139th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Harris 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 Harris 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 Harris County and its governing authority.
H. B. 44EX
(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. 44EX
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, 2034.
(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, 2032.
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. 44EX
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
Harris 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 Harris County for five 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. 44EX
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. 44EX

## 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.

House Bill 44 would give Harris County homeowners a property tax break funded by a new 1 percent local sales tax, but only if county voters approve both in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: Vance Smith, Carmen Rice
- Official page: https://www.legis.ga.gov/legislation/74808

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb44.md?full=1