HB 6: Toccoa, City of; ad valorem tax; provide homestead exemption

This bill sets up a homestead exemption from City of Toccoa property taxes (ad valorem taxes) for homeowners whose primary residence sits within a special tax district that covers all of Stephens County. The exempted amount would be recalculated each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the district would also have to approve. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they still qualify. The change cannot take effect on its own. It must first pass the General Assembly by a two thirds vote in both chambers, and then Toccoa voters living in the special district must approve it in a referendum set for November 2026. If approved, the exemption would run from January 2027 through the end of 2039, after which it expires automatically. If voters reject it or no election is held, the whole Act repeals itself a year after the election date.

• Creates a City of Toccoa property tax exemption equal to the assessed value of a homeowner's primary residence within the Stephens County special tax district.
• Ties the size of the exemption each year to how much money the new 1 percent local sales tax (LHOST) actually raises in that district.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
• Requires a two thirds vote in both the House and Senate before the bill can become law, per the Georgia Constitution.
• Sends the measure to Toccoa voters in the special district for a yes or no referendum in November 2026.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, and automatically repeals the whole Act if voters reject it.

Homeowners with a primary residence in the special tax district covering Stephens County and the City of Toccoa, the city's tax officials who process exemption applications, the city government that collects the affected property taxes, and the local election superintendent who must run the November 2026 referendum.

If voters approve it, qualifying Toccoa homeowners in the district would pay less in city property taxes, with the savings funded by a new 1 percent sales tax collected across Stephens County instead. The exemption is temporary, ending in 2039, and depends entirely on voters approving both this Act and the related sales tax.

• Section 1 defines key terms like homestead property, LHOST, and special district, and grants the exemption based on annual net proceeds of the new sales tax collected under O.C.G.A. § 48-8-109.57.
• Section 1(c) and (d) set application rules: homeowners already approved for another exemption in the prior year don't need to reapply, and the exemption renews automatically each year.
• Section 1(e) clarifies the exemption applies only to City of Toccoa taxes, only within the special district, is added on top of other homestead exemptions, and runs from 2027 through December 31, 2039.
• Section 3 requires a two thirds majority vote in both the House and Senate for the bill to become law, as required by the Georgia Constitution.
• Section 4 schedules a referendum for Toccoa voters in the district on the November 2026 ballot and spells out the exact ballot language.
• Section 4(b) provides that if voters reject the measure or no election is held, the entire Act automatically repeals 365 days after the election date.
• Section 4(c) allows any eligible voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if it is not conducted as required.

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)

• Chris Erwin (R, HD-032)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
• Toccoa
• Stephens County
• local sales tax referendum