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House · Failed · 2026 Special Session

HB 60: Montgomery County; ad valorem tax; provide homestead exemption

Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution

House Bill 60 would let Montgomery County voters decide whether to fund a new homestead property tax exemption using revenue from a new 1 percent local sales tax, running from 2028 through 2037.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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 bill sets up a local homestead exemption for Montgomery County, Georgia, that would offset a homeowner's county property taxes by an amount tied to the money raised each year from a new Local Homestead Option Sales Tax (LHOST). The sales tax and the exemption only apply within a special tax district that covers the whole county. 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 and live there. It would stack on top of any other homestead exemption they already receive, but only offsets county taxes, not school or city taxes. Because it changes local tax law, the bill needs a two-thirds vote in the General Assembly and then approval by Montgomery County voters in a November 2026 referendum. If approved, the exemption runs from 2027 through 2039 and the sales tax from 2028 through 2037; if rejected or if no election is held, the whole Act repeals itself automatically about a year after the election date.

What the bill does

  • Creates a homestead exemption for Montgomery County property owners equal to the assessed value covered by new local sales tax proceeds collected in the special tax district.
  • Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
  • Makes the exemption apply only to county-imposed property taxes, only within the special district, and only in addition to other existing homestead exemptions.
  • Sets the exemption's active period from January 1, 2027 (if approved) through December 31, 2039, tied to a Local Homestead Option Sales Tax running 2028 through 2037.
  • Requires a countywide referendum in November 2026 and a two-thirds vote in the General Assembly before the law can take effect.
  • Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly held.

Who it affects

Montgomery County homeowners who qualify for a homestead exemption, the county tax official who processes applications, the county election superintendent who must run the referendum, and county government, which collects both the property tax and the new local sales tax.

Why it matters

If voters approve it, homeowners in Montgomery County would see part of their county property tax bill offset each year by revenue from a new 1 percent sales tax, shifting some of the local tax burden from property owners to sales tax paid by anyone shopping in the county.

Key provisions

  • Section 1 defines key terms, including 'homestead property' and 'special district,' and grants the exemption based on annual LHOST sales tax proceeds within Montgomery County.
  • Section 1(c) and (d) set the application process, allowing prior homestead exemption holders to skip a new application and providing automatic annual renewal.
  • Section 1(e) limits the exemption to county taxes only, to property within the special district, and states it applies 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 chambers of the General Assembly for the Act to become law.
  • Section 4 requires a countywide referendum on November 3, 2026, with automatic repeal 365 days later if voters reject the measure or the election is not held.
  • Section 4(c) allows any county voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote 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”

This is the core exemption the bill creates for Montgomery County homeowners.

“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”

Clarifies that this exemption stacks on top of, rather than replacing, other existing homestead exemptions.

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.

  1. House floor session, June 20, 2026 (legislative day 3)

    From 1:06:17 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 110

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Montgomery 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.

  2. House floor session, June 22, 2026 (legislative day 4)

    From 1:23:40 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 151

    Summary by Georgia Commons: The clerk listed HB 60 for Montgomery 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

  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)
Show full history (9 actions)
  1. 2026-06-17House Hopper (House)

Sponsors

  • Leesa Hagan (R, HD-156)Primary sponsor

Votes

  1. PassedHouse voteJune 20, 2026

    95 yea, 67 nay (5 not voting, 12 excused)

    Local Calendar: House Vote #5

  2. PassedHouse voteJune 22, 2026

    97 yea, 75 nay (1 not voting, 6 excused)

    Local Calendar: House Vote #9

  3. PassedHouse voteJune 22, 2026

    99 yea, 74 nay (1 not voting, 5 excused)

    Local Calendar: House Vote #10

Topics

  • property taxes
  • homestead exemption
  • local sales tax
  • Montgomery County
  • ballot referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb60.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp

HB60: Montgomery County; ad valorem tax; provide homestead exemption | Georgia Commons