Georgia CommonsHB 72: Patterson, City of; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
A bill for the City of Patterson would create a homestead property tax exemption funded by a new 1 percent local sales tax in Pierce County, pending approval by voters 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 would let residents of Patterson, Georgia claim a homestead exemption (a break on property taxes for a primary home) from all city ad valorem (property) taxes. The exemption amount would not be fixed; instead it would be set each year based on how much money a new Local Homestead Option Sales Tax (LHOST) collects in the special tax district covering Pierce County. In effect, sales tax revenue would replace property tax revenue for homeowners in the district. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The exemption would run from January 1 after voter approval through December 31, 2039. Because it affects local taxing power, the bill needs a two-thirds vote in the General Assembly and must also be approved by Patterson voters in a referendum set for November 2026. If voters reject it or no election is held, the bill repeals itself a year later.
What the bill does
- Creates a homestead exemption from City of Patterson property taxes equal to the assessed value covered by new local sales tax proceeds each year.
- Ties the exemption's size to revenue collected under a new 1 percent Local Homestead Option Sales Tax (LHOST) in the special district covering Pierce County.
- Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year.
- Sets the exemption to apply from January 1 following voter approval through December 31, 2039, then expire.
- Requires a two-thirds vote in the General Assembly and a November 2026 referendum of Patterson voters before the law can take effect.
- Automatically repeals the entire Act if voters reject it or if the required election is not held.
Who it affects
Homeowners in the City of Patterson who live within the special tax district covering Pierce County, the city's tax and election officials who must administer the exemption and referendum, and city government, which would lose property tax revenue offset by new sales tax collections.
Why it matters
If approved, eligible Patterson homeowners would see their property tax bills reduced or eliminated for their primary residence, while everyone who pays sales tax in the district, including non-residents making purchases there, would help cover the cost through the new 1 percent sales tax.
Key provisions
- Section 1 defines key terms and grants the homestead exemption, sizing it each year to match LHOST sales tax proceeds collected within the special district.
- Section 1(c)-(d) requires an initial application with the local tax official but allows automatic annual renewal without reapplying, similar to O.C.G.A. § 48-5-50.1.
- Section 1(e) clarifies the exemption applies only to city property taxes within the special district, stacks on top of other homestead exemptions, and runs 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 requires a November 2026 referendum of city voters within the special district, with the exemption taking effect January 1, 2027 if approved.
- Section 4(b) provides that if voters reject the measure or no election is held, the entire Act automatically repeals 365 days after the election date.
- Section 4(c) allows any voter to seek a court order (writ of 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 as is determined annually based upon the net proceeds of the sales and use tax”
“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
- Steven Meeks (R, HD-178)
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
- local sales tax
- Patterson Georgia
- Pierce County