Georgia CommonsHB 7: Laurens County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 7 would give Laurens County homeowners a property tax break tied to a new 1 percent local sales tax, but only if county voters approve both 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 Laurens County. It would create a homestead exemption, meaning a break on property taxes for a primary home, from county ad valorem (property) taxes. The exemption amount would be set each year based on how much money a new Local Homestead Option Sales Tax (LHOST) collects in the county. The more the 1 percent sales tax brings in, the bigger the property tax break for homeowners. The exemption would apply only to county taxes, not school or city taxes, and would stack on top of any other homestead exemptions a person already has. It would run from January 1 of the year after voters approve it through December 31, 2039, while the sales tax itself would run from January 1, 2028 through December 31, 2037. The whole plan depends on a countywide referendum set for November 2026; if voters reject it or the election does not happen, the bill repeals itself automatically about a year later.
What the bill does
- Creates a homestead exemption from Laurens County property taxes, with the exempted amount recalculated each year based on new local sales tax revenue.
- Requires homeowners to apply for the exemption once, after which it automatically renews each year as long as they remain eligible.
- Limits the exemption to county-level property taxes only and makes it additional to, not a replacement for, other homestead exemptions.
- Sets the exemption period from the year after voter approval through December 31, 2039, tied to a sales tax running from 2028 through 2037.
- Requires a countywide referendum in November 2026 and automatically repeals the whole Act if voters reject it or the election is not held.
Who it affects
Homeowners in Laurens County who qualify for a homestead exemption, the county's local tax official who processes exemption applications, the county election superintendent who must run the referendum, and county government, which will collect a new 1 percent sales tax to fund the tax break.
Why it matters
If voters approve it, homeowners in Laurens County would see their county property tax bills reduced by an amount tied to new sales tax collections, effectively shifting some of the county's tax burden from property owners to sales tax paid by anyone shopping in the county, including non-residents.
Key provisions
- Section 1 defines key terms and grants the exemption, with the exempted value tied annually to LHOST sales tax proceeds collected in the special district conterminous with the county.
- Section 1(c) and (d) set application rules: homeowners already receiving a homestead exemption are automatically enrolled, and the exemption renews yearly without reapplication.
- Section 1(e) limits the exemption to county taxes only, restricts it to property within the special district, and sets it to run from the year after referendum approval through December 31, 2039.
- Section 1(f) sets the LHOST sales tax period from January 1, 2028 through December 31, 2037.
- Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law.
- Section 4 schedules a Laurens County referendum for November 2026, specifies the ballot language, and provides that the Act repeals automatically 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 (a 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 as is determined annually based upon the net proceeds of the sales and use tax”
“If the Act is not so approved, or if the election is not conducted as provided in this section, Section 1 of this Act shall not become effective, and this Act shall be automatically repealed on the 365th calendar day following the election date”
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
- James Hatchett (R, HD-155)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 absent)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 absent)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 absent)
Topics
- property taxes
- homestead exemption
- local sales tax
- Laurens County
- ballot referendum