Georgia CommonsHB 73: East Dublin, City of; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 73 would let City of East Dublin homeowners exempt their homes from city property taxes, with the exemption amount funded by a new 1 percent local sales tax in Laurens County, pending voter approval.
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 creates a homestead exemption, a break on property taxes for a primary home, from City of East Dublin property taxes (called ad valorem taxes). The exempted amount each year would equal the assessed value of a homestead, funded by money collected through a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax that would be imposed in a special district covering all of Laurens County under a separate state law (O.C.G.A. § 48-8-109.50 and related sections). 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. It applies only to city taxes, not county or school taxes, and stacks on top of any other homestead exemption a person already has. Because it involves a local sales tax swap, the bill needs a two-thirds vote in the General Assembly and voter approval in a November 2026 referendum. If approved, it takes effect January 1, 2027 and runs through December 31, 2039; if rejected, the whole Act repeals itself.
What the bill does
- Creates a homestead exemption that removes the full assessed value of a homestead from City of East Dublin property taxes, funded by proceeds from a new local sales tax.
- Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
- Limits the exemption to city taxes only, not county or school district taxes, and makes it stack on top of other existing homestead exemptions.
- Requires a two-thirds majority vote in the General Assembly because the change affects tax procedures under the Georgia Constitution.
- Requires city voters within the special district (all of Laurens County) to approve the exemption in a November 2026 referendum before it can take effect.
- Sets the exemption to run from January 1, 2027 through December 31, 2039, after which it is scheduled to end.
Who it affects
Homeowners who live in the City of East Dublin and within the special tax district covering Laurens County, the city's tax office staff who process applications, the county election superintendent who must run the referendum, and city government, which would lose property tax revenue offset by new sales tax proceeds.
Why it matters
If voters approve it, eligible East Dublin homeowners would pay little or no city property tax on their primary residence, with the lost revenue replaced by a new 1 percent sales tax paid by everyone shopping in Laurens County, shifting how the city funds itself.
Key provisions
- Section 1 defines key terms, including 'homestead property' and 'special district,' and grants the exemption based on annual LHOST sales tax proceeds collected in the district.
- Section 1(c) and (d) set application rules: homeowners must apply once, and the exemption then renews automatically each year without a new application.
- Section 1(e) limits the exemption to city-only taxes, applies it only within the special district, and makes it stack with other homestead exemptions, running from 2027 through December 31, 2039.
- Section 2 incorporates the terms of the state law governing local homestead option sales taxes (O.C.G.A. Article 2C, Chapter 8, Title 48).
- Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law.
- Section 4 schedules a referendum for November 2026, specifies the ballot question, and provides that the Act automatically repeals if voters reject it or the election is not held.
- Section 5 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 1.
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”
“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”
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 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
- East Dublin
- Laurens County
- local sales tax