HB 75: Lanier County; ad valorem tax; provide homestead exemption

This bill applies only to Lanier County. It would create a homestead exemption from county ad valorem (property) taxes, but instead of a fixed dollar amount, the exemption's size would be set each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the bill would let the county impose within a special tax district covering the whole county. Homeowners would apply through the county tax official, and the exemption would renew automatically each year as long as they remain eligible. The exemption would run from January 1 of the year after voter approval through December 31, 2039, and the sales tax itself would run from January 1, 2028 through December 31, 2037. Because it changes how property taxes are calculated, the bill needs a two-thirds vote in the General Assembly and must be approved by Lanier County voters in a November 2026 referendum before it takes effect.

• Creates a homestead exemption from Lanier County property taxes, sized each year based on proceeds from a new local sales tax rather than a fixed amount.
• Authorizes a new 1 percent Local Homestead Option Sales Tax (LHOST) within a special tax district covering all of Lanier County.
• Requires homeowners to apply for the exemption through the county tax official, with automatic renewal each year as long as they stay eligible.
• Sets the exemption to apply from January 1 after voter approval through December 31, 2039, and the sales tax to run from 2028 through 2037.
• Requires a countywide referendum in November 2026 and a two-thirds vote in the General Assembly before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Homeowners in Lanier County who claim a homestead exemption, the Lanier County tax official who processes exemption applications, the county election superintendent who must run the November 2026 referendum, and anyone in the county who pays the new local sales tax.

If voters approve it, Lanier County homeowners would see part of their property tax bill offset by money raised from a new sales tax paid by everyone shopping in the county, shifting some of the local tax burden from property owners to consumers for roughly a decade.

• Section 1 defines key terms and grants the homestead exemption, sized annually to match the net proceeds of the new LHOST collected in the special district.
• Section 1(c) and (d) set application and renewal rules, letting homeowners who already have another county homestead exemption skip a new application.
• Section 1(e) clarifies the exemption applies only to county taxes within the special district, stacks on top of other homestead exemptions, and runs 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 majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 4 schedules a November 2026 referendum in Lanier County and specifies the exact ballot language voters will see.
• Section 4(b) provides that if voters reject the measure or the election is not held, the Act is automatically repealed 365 days after the election date.
• Section 4(c) makes the election mandatory for the election superintendent and allows a court-ordered writ of mandamus if the election is not properly conducted.

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

• James Burchett (R, HD-176)Primary sponsor

1. PassedHouse voteJune 23, 2026

   96 yea, 71 nay (8 not voting, 4 absent)

   Local Calendar : House Vote #13

2. PassedHouse voteJune 23, 2026

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

   Local Calendar: House Vote #14

3. PassedHouse voteJune 23, 2026

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

   Local Calendar : House Vote #15

• property taxes
• homestead exemption
• Lanier County
• local sales tax
• local referendum