HB 57: Pierce County; ad valorem tax; provide homestead exemption

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.

• 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.

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.

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.

• 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.

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
• Pierce County
• local sales tax
• county referendum