Georgia CommonsHouse · Failed · 2026 Special Session
HB 61: Twiggs County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A bill for Twiggs County would exempt homeowners from county property taxes by an amount funded through a new 1 percent local sales tax, if voters approve it in a November 2026 referendum.
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 applies only to Twiggs County. It would create a homestead exemption, a break on property taxes for a primary home, from county property taxes. Instead of a fixed dollar amount, the exemption would equal each year's share of money raised by a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax dedicated to offsetting homeowners' property tax bills within the county. Homeowners would need to apply once with the county tax official, and the exemption would then renew automatically each year as long as they remain eligible. The change would only take effect if Twiggs County voters approve it in a referendum on November 3, 2026. If approved, the exemption would apply starting January 1, 2027, and the sales tax would run from January 1, 2028, through December 31, 2037, with the exemption itself ending December 31, 2039. If voters reject it, or no election is held, the bill would automatically repeal itself a year after the scheduled election date.
What the bill does
- Creates a new homestead exemption in Twiggs County equal to the assessed value of a home covered each year by proceeds from a new 1 percent local sales tax.
- Requires homeowners to apply once with the county tax official, after which the exemption renews automatically without a new application each year.
- Requires the exemption to be submitted to Twiggs County voters in a referendum on November 3, 2026, before it can take effect.
- Sets the sales tax period from January 1, 2028 through December 31, 2037, and the exemption period through December 31, 2039.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if no election is held as required.
- Requires the bill to pass with a two-thirds majority in both the Georgia House and Senate under the state constitution.
Who it affects
Homeowners in Twiggs County who claim a homestead exemption, the Twiggs County tax official who processes applications, the county election superintendent who must run the referendum, and county government, which would collect less property tax revenue offset by new sales tax revenue.
Why it matters
If approved by voters, homeowners in Twiggs County would see part of their property tax bill replaced by revenue from a new sales tax paid by anyone shopping in the county, shifting some of the local tax burden from homeowners to consumers generally, including non-residents who shop there.
Key provisions
- Section 1 defines key terms and grants the exemption, tying its dollar amount each year to net proceeds of the new LHOST collected in the special district.
- Section 1(c)-(d) sets application rules, allowing automatic renewal each year and requiring notice if a homeowner becomes ineligible.
- Section 1(e) clarifies the exemption applies only to county taxes and only within the special district, and stacks on top of other existing homestead exemptions.
- Section 1(f) sets the LHOST collection period from January 1, 2028 to December 31, 2037.
- Section 3 requires a two-thirds vote in both legislative chambers under the Georgia Constitution for the Act to become law.
- Section 4 schedules a November 3, 2026 referendum, specifies the ballot language, and provides for automatic repeal if voters reject it or the election is not held.
- Section 4(c) allows any Twiggs County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if it is not conducted.
From the bill
“this Act shall be automatically repealed on the 365th calendar day following the election date”
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 1:06:19 · 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 Twiggs 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 1:23:45 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 152
Summary by Georgia Commons: The clerk listed HB 61 for Twiggs 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
- Danny Mathis (R, HD-133)
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)
Topics
- property taxes
- homestead exemption
- Twiggs County
- local sales tax
- county referendum