Georgia CommonsHouse · Failed · 2026 Special Session
HB 57: Pierce County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 57 would let Pierce County voters decide whether to create a new homestead property tax break funded by a local sales tax, running from 2027 through 2039 if approved.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
This is a local bill affecting only Pierce County. It would create a homestead exemption from county property taxes (ad valorem taxes) for homeowners in a special tax district covering the whole county. The size of the exemption each year would depend on how much money a new 1 percent Local Homestead Option Sales Tax (LHOST) brings in, rather than being a fixed dollar amount. Homeowners would need to apply once with the county tax official, and the exemption would then renew automatically each year as long as they stay eligible. The exemption would stack on top of any other homestead exemptions a person already has. Because it involves both a tax exemption and a new sales tax, the bill requires a two-thirds vote in the General Assembly and must also be approved by Pierce County voters in a November 2026 referendum. If approved, it would run from January 1, 2027 through December 31, 2039, tied to a sales tax collected from 2028 through 2037. If voters reject it or no election is held, the bill repeals itself automatically.
What the bill does
- Creates a homestead exemption from Pierce County property taxes equal to the assessed value covered by new local sales tax proceeds, so the exempted amount varies by year based on sales tax collections.
- Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
- Makes the exemption apply only to county property taxes within the special district, and only in addition to, not instead of, other existing homestead exemptions.
- Sets the exemption period from January 1, 2027 (if approved) through December 31, 2039, tied to a companion sales tax collected from January 1, 2028 through December 31, 2037.
- Requires a countywide referendum in November 2026 for voters to approve or reject the exemption and sales tax, and requires a two-thirds vote in the General Assembly to pass.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if no valid election is held.
Who it affects
Homeowners in Pierce County who claim a homestead exemption, the Pierce County tax commissioner's office that processes applications, the county election superintendent who must run the referendum, and Pierce County voters who will decide the measure at the polls.
Why it matters
If approved, Pierce County homeowners could see part of their property tax bill offset by proceeds from a new local sales tax, shifting some of the county's tax burden from property owners to sales tax payers, including visitors and non-residents who shop in the county.
Key provisions
- Section 1 defines key terms and creates the homestead exemption, tying its dollar amount each year to net proceeds of the new Local Homestead Option Sales Tax (LHOST) collected in the special district.
- Section 1(c) and (d) set application rules: homeowners already receiving another homestead exemption are automatically enrolled, and the exemption renews yearly without reapplication.
- Section 1(e) limits the exemption to county-levied property taxes within the special district and makes it additional to, not a replacement for, other homestead exemptions.
- Section 1(e)(4) and (f) set the exemption's effective span (through December 31, 2039) and the LHOST collection period (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 365 days after the election if voters reject it or no election occurs.
- Section 4(c) allows any Pierce County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election if they fail to do so.
From the bill
“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”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
Discussed in meetings (3)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House floor session, June 20, 2026 (legislative day 3)
From 1:06:12 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 109
Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Pierce County measure in the local homestead-exemption package. Supporters said local voters could choose a sales tax to reduce property taxes; opponents said higher sales taxes would raise everyday costs. The package failed, 95 to 67, short of two-thirds. The majority leader gave notice of reconsideration.
House floor session, June 22, 2026 (legislative day 4)
From 1:23:31 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 150
Summary by Georgia Commons: The clerk listed HB 57 for Pierce County on the reconsidered 66-bill homestead-exemption calendar. The House had approved reconsideration 97-75. During the group vote, one member argued the measures were not a tax increase and said non-Georgians pay 17.2% of sales taxes. A second member opposed new taxes during an affordability crisis. The majority whip said local voters should decide. The calendar failed 99-74, short of the required two-thirds vote. The chair said no further reconsideration was allowed.
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Steven Meeks (R, HD-178)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 excused)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 excused)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 excused)
Topics
- property taxes
- homestead exemption
- Pierce County
- local sales tax
- county referendum