HB 64: Bleckley County; ad valorem tax; provide homestead exemption

This bill sets up a homestead exemption from Bleckley County property taxes for people who own and live in their home within the county. Instead of a fixed dollar exemption, the amount would change each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the bill also authorizes for the special tax district covering the whole county. Homeowners would apply once with the local tax official, and the exemption would then renew automatically each year as long as they stay eligible. The exemption applies only to county-level property taxes, not school or other taxes, and stacks on top of any other homestead exemptions the person already gets. Because it affects property taxation, the bill needs a two-thirds vote in the General Assembly and then voter approval in a countywide referendum set for November 2026. If voters approve, the exemption starts January 1, 2027 and the sales tax runs from 2028 to 2037, with the exemption itself ending December 31, 2039. If voters reject it or no election is held, the bill repeals itself automatically about a year later.

• Creates a homestead exemption from Bleckley County ad valorem (property) taxes equal to the assessed value covered by new local sales tax proceeds each year.
• Requires homeowners to apply once with the local tax official, with automatic renewal each year as long as they remain eligible and continue living in the home.
• Limits the exemption to county-level taxes only, applies it in addition to other existing homestead exemptions, and restricts it to property inside the special tax district.
• Schedules a countywide referendum for November 2026 asking voters to approve the exemption and an accompanying 1 percent Local Homestead Option Sales Tax.
• Sets the exemption period from January 1, 2027 (if approved) through December 31, 2039, with the sales tax itself running from 2028 through 2037.
• Automatically repeals the entire Act if voters reject it or if the required election is not held, and allows a court order (writ of mandamus) to force the election superintendent to hold the vote.

Homeowners in Bleckley County who claim the property as their primary residence, the Bleckley County tax official who processes applications, county government finances, the county election superintendent who must run the referendum, and shoppers in the county who would pay the new 1 percent sales tax.

If approved, Bleckley County homeowners would see their county property tax bill reduced each year by an amount tied to new sales tax collections, while everyone shopping in the county would pay a bit more sales tax to fund it. The size of the tax break would shift annually depending on sales tax revenue rather than staying fixed.

• Section 1 defines terms like 'ad valorem taxes,' 'homestead property,' and 'LHOST' and grants the exemption based on annual LHOST proceeds collected in the special district.
• Section 1(c) and (d) set the application process, allow prior homestead exemption holders to skip reapplying, and make the exemption renew automatically each year.
• Section 1(e) limits the exemption to county-level taxes, to property within the special district, and stacks it with existing exemptions; it runs through December 31, 2039.
• Section 1(f) sets the LHOST collection period from January 1, 2028 to December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 4 schedules a countywide referendum for November 2026, specifies the ballot language, and provides that the Act is automatically repealed 365 days after the election if voters reject it or no election occurs.
• Section 4(c) allows any county elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

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

3. PassedHouse voteJune 22, 2026

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

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• Bleckley County
• local sales tax
• referendum