HB 51: Troup County; ad valorem tax; provide homestead exemption

This bill applies only to Troup County. It would create a homestead exemption, a break on property taxes for a primary home, for county ad valorem (property) taxes. The amount of the exemption each year would be tied directly to how much money comes in from a new 1 percent Local Homestead Option Sales Tax (LHOST) collected in the county. The more the sales tax raises, the bigger the property tax break for homeowners; any home value above the exempted amount still gets taxed normally. The exemption would not apply to school taxes or other taxing authorities, only to the county government's own property taxes, and it would stack on top of any other homestead exemption a homeowner already has. Before any of this happens, Troup County voters must approve it in a November 2026 referendum. If approved, the exemption runs from January 1, 2027 through December 31, 2039, while the sales tax itself runs from 2028 through 2037. If voters reject it, or no election is held, the whole Act is automatically repealed about a year after the scheduled election date.

• Creates a new Troup County homestead exemption from county property taxes, sized each year to match the revenue collected from a new 1 percent local sales tax.
• Requires homeowners to apply for the exemption with the local tax official, but automatically renews it each year without a new application as long as they stay eligible.
• Limits the exemption so it only reduces county government property taxes, not school or other local taxes, and only for property inside the special tax district.
• Schedules a November 2026 referendum in Troup County so voters must approve the plan before it can take effect.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, tied to a sales tax that runs from January 1, 2028 through December 31, 2037.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if no valid election is held.

Homeowners in Troup County who claim a homestead exemption on their primary residence, the Troup County tax commissioner's office that processes applications, the county election superintendent who must run the referendum, and Troup County shoppers who would pay the new 1 percent sales tax funding the exemption.

If voters approve it, Troup County homeowners would see part of their home's value shielded from county property taxes each year, funded by shoppers paying an extra penny per dollar in sales tax instead. The size of the tax break would rise or fall with sales tax collections rather than being a fixed dollar amount.

• Section 1(b) grants the homestead exemption in an amount equal to the annual net proceeds of the new LHOST sales tax collected in the special district, applied to each qualifying home's assessed value.
• Section 1(c) and (d) require an initial application with the county tax official but make the exemption automatically renew each year without reapplying, as long as the homeowner stays eligible.
• Section 1(e) limits the exemption to county-levied property taxes only, restricts it to property inside the special district, and makes it additional to (not a replacement for) other homestead exemptions.
• Section 1(e)(4) and (f) set the exemption period from January 1 of the year after voter approval through December 31, 2039, and the LHOST collection period from January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the bill to become law, as required by the state constitution for this type of local tax measure.
• Section 4 schedules a countywide referendum for November 2026, specifies the exact ballot language, and states the Act is automatically repealed 365 days after the election if voters reject it or no election occurs.
• Section 4(c) makes the election superintendent's duty to hold the election mandatory, allowing any Troup County voter to seek a court order (writ of mandamus) forcing the election to happen.

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
• David Huddleston (R, HD-072)
• Debbie Buckner (D, HD-137)
• David Jenkins (R, HD-136)

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
• Troup County
• referendum