Georgia CommonsHouse · Failed · 2026 Special Session
HB 64: Bleckley County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 64 would let Bleckley County voters decide whether to create a homestead property tax exemption funded by a new 1 percent local sales tax, running from 2028 through 2039.
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 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.
What the bill does
- 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.
Who it affects
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.
Why it matters
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.
Key provisions
- 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.
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”
“Shall the Act be approved which provides a homestead exemption from Bleckley County ad valorem taxes for county purposes”
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 1:06:25 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 111
Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Bleckley 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 1:23:59 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 153
Summary by Georgia Commons: The clerk listed HB 64 for Bleckley 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)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 excused)
Topics
- property taxes
- homestead exemption
- Bleckley County
- local sales tax
- referendum