Georgia CommonsHB 70: Toombs County; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would let Toombs County voters decide whether to create a homestead property tax exemption funded by a new 1 percent local sales tax, running from 2027 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 LegiScan holds.
In plain language
This bill applies only to Toombs County. It sets up a homestead exemption, a break on property taxes for a primary home, that would offset county ad valorem (property) taxes by an amount tied to money raised from a new Local Homestead Option Sales Tax (LHOST) collected in a special tax district covering the whole county. Homeowners would apply once through the local tax official and the exemption would renew automatically each year as long as they stay eligible. It would not replace other homestead exemptions and would not apply to school or other non-county taxes. The change cannot take effect unless Toombs County voters approve it in a November 2026 referendum and the General Assembly passes the bill by a two-thirds vote. If approved, the exemption runs from January 1, 2027 through December 31, 2039, and the sales tax runs from 2028 through 2037. If voters reject it or no valid election is held, the whole Act repeals automatically about a year after the election date.
What the bill does
- Creates a homestead exemption from Toombs County property taxes equal to the assessed value covered by new sales tax proceeds collected in the county's special tax district.
- Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
- Limits the exemption so it only applies to county taxes, only to property in the special district, and only in addition to other existing homestead exemptions.
- Requires a countywide referendum in November 2026 before the exemption can take effect, and sets an automatic repeal if voters reject it or the election is not properly held.
- Sets the exemption period from January 1, 2027 to December 31, 2039, tied to a Local Homestead Option Sales Tax imposed from 2028 through 2037.
Who it affects
Homeowners in Toombs County who qualify for a homestead exemption, the county's tax officials who process applications, the county election superintendent who must run the referendum, and county government, which relies on the property tax and sales tax revenue affected by this bill.
Why it matters
If voters approve it, eligible Toombs County homeowners would see part of their home's assessed value shielded from county property taxes, with the lost revenue offset by a new local sales tax that all shoppers in the county would pay, shifting some tax burden from homeowners to consumers.
Key provisions
- Section 1 defines key terms and grants the homestead exemption based on net proceeds of the new Local Homestead Option Sales Tax (LHOST) collected in the special district conterminous with Toombs County.
- Section 1(c)-(d) sets application and automatic renewal rules, requiring homeowners to notify the tax official if they become ineligible.
- Section 1(e) limits the exemption to county taxes, to property inside the special district, and makes it additional to other homestead exemptions, running from 2027 through December 31, 2039.
- Section 1(f) sets the LHOST collection period from January 1, 2028 through December 31, 2037.
- Section 3 requires a two-thirds vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
- Section 4 requires a November 2026 countywide referendum with specific ballot language, and sets automatic repeal 365 days after the election if voters reject it or the election is not properly conducted.
- Section 4(c) allows any county voter 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 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
- Toombs County
- local sales tax
- county referendum