Georgia CommonsHB 68: Lyons, City of; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would create a homestead exemption from City of Lyons property taxes, funded by a new local sales tax, for homeowners in the Toombs County special tax district. Voters would decide the question 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 LegiScan holds.
In plain language
This bill applies only to the City of Lyons in Toombs County. It would let homeowners who live in the special tax district (the area matching Toombs County) get a break on their property taxes for a primary home (a homestead exemption) from city taxes. The size of the exemption each year would depend on how much money comes in from a new 1 percent local sales tax dedicated to funding it, known as a Local Homestead Option Sales Tax. Homeowners would generally need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they stay eligible. It would stack on top of any other homestead exemptions they already get, but only apply to City of Lyons taxes, not county or school taxes. The bill requires a two-thirds vote in both chambers of the Georgia General Assembly and must be approved by voters in a November 2026 referendum before taking effect on January 1, 2027. It is set to automatically expire December 31, 2039, or be repealed entirely if voters reject it.
What the bill does
- Creates a new homestead exemption from City of Lyons property taxes for homeowners in the special tax district covering Toombs County.
- Ties the size of the exemption each year to the revenue collected from a new 1 percent local sales tax dedicated to funding it.
- Requires most homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
- Limits the exemption to city taxes only, stacks it on top of other homestead exemptions, and sets it to run from 2027 through the end of 2039.
- Requires voter approval in a November 2026 referendum, with automatic repeal of the whole Act if voters reject it or the election is not properly held.
Who it affects
Homeowners in the City of Lyons and the surrounding special tax district in Toombs County who claim their home as a primary residence, the city's tax officials who process applications, the election superintendent who must run the referendum, and local shoppers who would pay the new 1 percent sales tax funding the exemption.
Why it matters
If approved by voters, homeowners in the district would pay less in city property taxes, with the reduction funded by a new local sales tax rather than by cutting city services. The exemption is temporary, ending in 2039, and depends entirely on the referendum passing in November 2026.
Key provisions
- Section 1 defines key terms and grants residents of the special district an exemption equal to the assessed value of their homestead, funded by net proceeds of the new LHOST sales tax.
- Section 1(c) and (d) set application procedures, allowing automatic renewal for people already receiving another homestead exemption, and require homeowners to report if they become ineligible.
- Section 1(e) limits the exemption to City of Lyons taxes only, applies it only within the special district, makes it additional to other exemptions, and sets it to run from 2027 through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both the Georgia House and Senate for the Act to become law.
- Section 4 requires a referendum on the Tuesday after the first Monday in November 2026, sets the exact ballot language, and makes the exemption effective January 1, 2027 only if a majority vote yes.
- Section 4(b) provides that if voters reject the measure or the election is not properly conducted, the exemption never takes effect and the whole Act is automatically repealed 365 days after the election.
- Section 4(c) allows any elector in the district to seek a court order (mandamus) forcing the election superintendent to hold the required election 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 city for all purposes in the amount of the assessed value of such homestead property”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
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
- Leesa Hagan (R, HD-156)
Votes
- House voteJune 22, 2026
97 yea, 74 nay (2 not voting, 6 absent)
- House voteJune 23, 2026
97 yea, 72 nay (6 not voting, 4 absent)
- House voteJune 23, 2026
97 yea, 72 nay (5 not voting, 5 absent)
Topics
- property taxes
- homestead exemption
- City of Lyons
- Toombs County
- local sales tax