HB 71: Blackshear, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Blackshear in Pierce County. It would create a homestead exemption (a break on property taxes for a primary home) from the city's property taxes, covering the full assessed value of a homeowner's homestead property within a special tax district that matches Pierce County's boundaries. The money to offset the lost tax revenue would come from a new Local Homestead Option Sales Tax (LHOST), a 1 percent local sales tax authorized under a separate section of Georgia law (O.C.G.A. § 48-8-109.50 and related sections). Homeowners would have to apply for the exemption once, and it would renew automatically each year as long as they remain eligible. The exemption would run from the year after voters approve it through the end of 2039. Because it involves a constitutional homestead exemption, the bill needs a two-thirds vote in both the House and Senate, and voters in the special district would decide its fate in a November 2026 referendum. If voters reject it or the election isn't held properly, the bill repeals itself automatically about a year after the election date.

• Creates a homestead exemption that eliminates city property taxes on the full assessed value of a homeowner's primary residence within the Pierce County special district.
• Ties the exemption's funding to a new 1 percent Local Homestead Option Sales Tax (LHOST) collected within the same special district.
• Requires homeowners to apply once for the exemption, after which it renews automatically each year without a new application as long as they stay eligible.
• Sets the exemption to apply starting the year after voter approval and to run through December 31, 2039.
• Requires a two-thirds majority vote in both legislative chambers and a local voter referendum before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly conducted.

Homeowners in the City of Blackshear who claim their property as a homestead, the city's tax officials who process exemption applications, the city government which loses some property tax revenue, and shoppers in Pierce County who would pay a new 1 percent sales tax.

If approved by lawmakers and voters, qualifying Blackshear homeowners would see their city property tax bill on their primary home drop substantially, while everyone shopping in Pierce County would pay a slightly higher sales tax to make up the difference in city revenue.

• Section 1 defines key terms and grants an exemption equal to the assessed value of homestead property, funded by LHOST proceeds collected in the special district conterminous with Pierce County.
• Section 1(c) and (d) set application rules, allowing automatic renewal for people who already had a similar exemption and remain eligible.
• Section 1(e) clarifies the exemption applies only to city ad valorem taxes, only within the special district, is in addition to other homestead exemptions, and runs from the year after voter approval through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 4 schedules a local referendum for the Tuesday after the first Monday in November 2026 and lays out the exact ballot language voters will see.
• Section 4(b) provides that if voters reject the measure or the election isn't properly held, the entire Act automatically repeals 365 days after the election date.
• Section 4(c) allows any local elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.

1. 2026-06-23House Lost Reconsidered Bill/Resolution (House)
2. 2026-06-23House Reconsidered (House)
3. 2026-06-22House Notice to Reconsider (House)
4. 2026-06-22House Third Reading Lost (House)
5. 2026-06-22House Third Readers (House)
6. 2026-06-22House Committee Favorably Reported (House)
7. 2026-06-20House Second Readers (House)
8. 2026-06-18House First Readers (House)

• Steven Meeks (R, HD-178)Primary sponsor

1. PassedHouse voteJune 22, 2026

   97 yea, 74 nay (2 not voting, 6 absent)

   Local Calendar: House Vote #8

2. PassedHouse voteJune 23, 2026

   97 yea, 72 nay (6 not voting, 4 absent)

   Previous Local Calendar: House Vote #16

3. PassedHouse voteJune 23, 2026

   97 yea, 72 nay (5 not voting, 5 absent)

   Local Calendar : House Vote #17

• property taxes
• homestead exemption
• local sales tax
• Pierce County
• Blackshear