---
title: HB 60. Montgomery County; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb60
cite_as: HB 60, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb60
md_url: https://georgiacommons.org/bills/2026-special/hb60.md
text_url: https://georgiacommons.org/bills/2026-special/hb60/text
source_url: https://www.legis.ga.gov/legislation/74824
date: 2026-06-22
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 862
omitted_url: https://georgiacommons.org/bills/2026-special/hb60.md?full=1
bill_number: HB 60
session: 2026 Special Session
session_slug: 2026-special
chamber: House
bill_type: bill
status_date: 2026-06-17
last_action: House Lost Reconsidered Bill/Resolution
sponsors:
  - Leesa Hagan
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB60/2026/X1
upstream_id: 2154049
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - local sales tax
  - Montgomery County
  - ballot referendum
---

# HB 60. Montgomery County; ad valorem tax; provide homestead exemption

## Text

House Bill 60EX
By: Representative Hagan of the 156th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Montgomery County ad valorem taxes in the
amount of the assessed value of the homestead property determined annually for the special
district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to
be imposed within the special district conterminous with Montgomery County; to provide
for definitions; to specify the terms and conditions of the exemption and the procedures
relating thereto; to provide for applicability; to provide for compliance with constitutional
requirements and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to
provide for a referendum, effective dates, automatic repeal, mandatory execution of election,
and judicial remedies regarding failure to comply; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes" means all ad valorem taxes imposed by the governing authority
of the county for all purposes.
(2) "County" means Montgomery County and its governing authority.
H. B. 60EX
(3) "Homestead property" shall have the same meaning as provided in Code Section
48-8-109.50 of the O.C.G.A.
(4) "LHOST" means the special sales and use tax established under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
(5) "Local tax official" means the tax official charged with the duty of receiving
applications for homestead exemptions for the county.
(6) "Special district" means the special district conterminous with the county and
established by Code Section 48-8-109.51 of the O.C.G.A.
(b) 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 as is determined annually based upon the net proceeds of the sales and
use tax collected under Article 2C of Chapter 8 of Title 48 of the O.C.G.A. on such person's
homestead property located within the special district determined annually based upon the
net proceeds of the sales and use tax collected within the special district in accordance with
Code Section 48-8-109.57 of the O.C.G.A. for the special district based upon the net
proceeds of the LHOST collected within the special district. The value of such property in
excess of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the local tax official
giving such information relative to receiving such exemption as will enable the local tax
official to make a determination regarding the initial and continuing eligibility of such person
for such exemption; provided, however, that any person who previously applied for another
homestead exemption from ad valorem taxes imposed by the county, was allowed such
homestead exemption for the immediately preceding tax year, and remains eligible for such
homestead exemption for that same homestead property in the current tax year shall be
allowed the exemption granted under subsection (b) of this section for that homestead
H. B. 60EX
without the application otherwise required by this subsection. The local tax official shall
provide application forms for the purposes of this subsection.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A. Once granted to a person, the exemption shall be automatically renewed from
year to year without application so long as the person granted the homestead exemption
under subsection (b) of this section occupies such residence as a homestead and otherwise
remains eligible for such exemption. It shall be the duty of any person granted the
homestead exemption under subsection (b) of this section to notify the local tax official in
the event that such person for any reason becomes ineligible for such exemption.
(e) In accordance with the provisions of subsection (c) of Code Section 48-8-109.52 of the
O.C.G.A., the exemption granted by subsection (b) of this section:
(1) Shall not apply to or affect any ad valorem taxes other than those levied by the
governing authority of the local government to which this Act applies;
(2) Shall only apply to those portions of real property located within the special district;
(3) Shall be in addition to and not in lieu of any other homestead exemption applicable
to the homestead property; and
(4) The exemption granted by subsection (b) of this section shall apply to all taxable
years beginning on January 1 of the year subsequent to the approval of this Act in the
referendum provided for in Section 4 of this Act and ending on December 31, 2039.
(f) In accordance with the provisions of subsection (a) of Code Section 48-8-109.54 of the
O.C.G.A., the LHOST shall be imposed from January 1, 2028, until December 31, 2037.
SECTION 2.
This Act incorporates by reference the terms and conditions specified under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
H. B. 60EX
SECTION 3.
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(2) of the
Constitution of the State of Georgia, this Act shall not become law unless it receives the
requisite two-thirds' majority vote in both the Senate and the House of Representatives.
SECTION 4.
(a) The election superintendent of the county shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the county for approval
or rejection. The election superintendent shall conduct that election on the Tuesday
following the first Monday in November, 2026, and shall issue the call and conduct that
election as provided by general law. The election superintendent shall cause the date and
purpose of the election to be published once a week for two weeks immediately preceding
the date thereof in the official organ of the county. The ballot shall have written or printed
thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from
Montgomery County ad valorem taxes for county purposes in an amount of
( ) NO the assessed value of the homestead property as is determined annually
using the proceeds of a new 1 percent Local Homestead Option Sales Tax
to be imposed within the special district of Montgomery County for ten
years as a result of such Act?"
(b) All persons desiring to vote for approval of the Act shall vote "Yes," and all persons
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes
cast on such question are for approval of the Act, Section 1 of this Act shall become of full
force and effect on January 1, 2027. If the Act is not so approved, or if the election is not
conducted as provided in this section, Section 1 of this Act shall not become effective, and
this Act shall be automatically repealed on the 365th calendar day following the election date
provided for in this section. The expense of such election shall be borne by the county. It
H. B. 60EX
shall be the election superintendent's duty to certify the result thereof to the Secretary of
State.
(c) The provisions of this section shall be mandatory upon the election superintendent and
are not intended as directory. If the election superintendent fails or refuses to comply with
this section, any elector of the county may apply for a writ of mandamus to compel the
election superintendent to perform his or her duties under this section. If the court finds that
the election superintendent has not complied with this section, the court shall fashion
appropriate relief requiring the election superintendent to call and conduct such election on
the date required by this section or on the next date authorized for special elections provided
for in Code Section 21-2-540 of the O.C.G.A.
SECTION 5.
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 6.
All laws and parts of laws in conflict with this Act are repealed.
H. B. 60EX

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: Leesa Hagan
- Official page: https://www.legis.ga.gov/legislation/74824

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb60.md?full=1