HB 61: Twiggs County; ad valorem tax; provide homestead exemption

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.

• 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.

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.

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.

• 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.

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)

• Danny Mathis (R, HD-133)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

• property taxes
• homestead exemption
• Twiggs County
• local sales tax
• county referendum