HB 54: Bacon County; ad valorem tax; provide homestead exemption

This bill applies only to Bacon County. It would create a special property tax break for homeowners (a homestead exemption) covering the assessed value of their primary residence within the county's special tax district. The size of the exemption each year would depend on how much money comes in from a new one percent Local Homestead Option Sales Tax (LHOST), a local sales tax that funds property tax relief. The change would not take effect on its own. Bacon County voters must approve it in a referendum on the November 2026 general election ballot. If a majority votes yes, the exemption starts January 1, 2027 and the sales tax runs from 2028 through 2037, with the exemption itself lasting through 2039. If voters reject it, or the election is not held, the whole Act is automatically repealed a year after the election date. The bill also requires a two-thirds vote in the General Assembly to become law.

• Creates a homestead exemption for Bacon County homeowners equal to the assessed value covered by new sales tax proceeds, reducing the property taxes they owe.
• Ties the exemption's size each year to the net proceeds collected from a new one percent Local Homestead Option Sales Tax (LHOST) in the county's special tax district.
• Requires county residents to apply for the exemption once, after which it automatically renews each year as long as they remain eligible.
• Requires a countywide referendum in November 2026 before the exemption or the sales tax can take effect.
• Sets the exemption to run through December 31, 2039, and the sales tax to run from January 1, 2028 through December 31, 2037.
• Automatically repeals the entire Act if voters reject it or if the required election is not held as specified.

Bacon County homeowners who qualify for a homestead exemption, the Bacon County tax commissioner's office, the county election superintendent who must run the referendum, and county residents who would pay the new local sales tax that funds the exemption.

If voters approve it, homeowners in Bacon County would see a reduction in their property tax bills tied to new local sales tax revenue, shifting some of the county's tax burden from property owners to shoppers, including non-residents who make purchases in the county.

• Section 1 defines key terms and grants the homestead exemption, with the exempted amount set annually based on LHOST sales tax proceeds collected in the special district.
• Section 1(c)-(d) sets application procedures, allowing automatic renewal each year without a new application once granted.
• Section 1(e) clarifies the exemption applies only to county taxes within the special district, runs alongside other existing exemptions, and covers tax years from 2027 through 2039.
• Section 1(f) sets the LHOST sales tax period from January 1, 2028 through December 31, 2037.
• 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 countywide referendum in November 2026, specifies the ballot language, and sets automatic repeal if voters reject the measure or the election is not properly held.
• Section 4(c) allows any Bacon County voter 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)

• Steven Meeks (R, HD-178)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
• Bacon County
• local sales tax
• county referendum