Georgia CommonsHB 76: Taylor County; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
A local bill would let Taylor County voters decide whether to fund a new homestead property tax exemption using money from a new 1 percent local sales tax, running through 2039 if approved.
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 Taylor County, Georgia. It would create a homestead exemption from county ad valorem (property) taxes, but the size of that exemption would change every year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a one percent sales tax that voters would separately need to approve for the county's special tax district. Homeowners would need to apply once with the county tax official, and the exemption would then renew automatically each year as long as they stay eligible. The exemption would stack on top of any other homestead exemptions the homeowner already has. Before any of this takes effect, Taylor County voters must approve it in a November 2026 referendum. If approved, the exemption would run from January 1, 2027 through December 31, 2039, and the sales tax would run from 2028 through 2037. If voters reject it or no election happens, the whole Act repeals itself a year after the scheduled election.
What the bill does
- Creates a homestead exemption from Taylor County property taxes whose dollar amount is recalculated each year based on revenue from a new 1 percent local sales tax.
- Requires homeowners to apply once for the exemption, after which it automatically renews yearly if they remain eligible and keep the home as their residence.
- Makes the exemption apply on top of, not instead of, any other homestead exemptions the property already qualifies for.
- Requires a countywide referendum in November 2026 before the exemption or sales tax can take effect.
- Sets the exemption to run from January 1, 2027 through December 31, 2039, and ties it to a sales tax collected from 2028 through 2037.
- Automatically repeals the entire Act if voters reject it or if the required election is not held.
Who it affects
Homeowners in Taylor County who claim a homestead exemption, the Taylor County tax official who processes applications, the county election superintendent who must run the referendum, and county government, which depends on ad valorem tax revenue affected by the new exemption.
Why it matters
If voters approve it, homeowners in Taylor County could see their property tax bills reduced each year by an amount tied to sales tax collections, shifting some of the county's tax burden from property owners to sales tax payers, including shoppers who do not own homes there.
Key provisions
- Section 1 defines key terms and grants the homestead exemption, sizing it annually to match net proceeds from the new LHOST sales tax collected in the special district.
- Section 1(c) requires an initial application for the exemption but exempts homeowners already receiving another homestead exemption from filing a new one.
- Section 1(e) clarifies the exemption applies only to county-level property taxes within the special district and stacks with other homestead exemptions, running through December 31, 2039.
- Section 1(f) sets the LHOST sales tax 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 bill to become law, per the Georgia Constitution.
- Section 4 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with specific ballot language, and sets automatic repeal if voters reject it or the election is not held.
- Section 4(c) allows any Taylor County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.
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”
“If more than one-half of the votes cast on such question are for approval of the Act, Section 1 of this Act shall become of full force and effect on January 1, 2027.”
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Patty Stinson (D, HD-150)
Votes
- House voteJune 23, 2026
96 yea, 71 nay (8 not voting, 4 absent)
- House voteJune 23, 2026
97 yea, 72 nay (6 not voting, 4 absent)
- House voteJune 23, 2026
97 yea, 72 nay (6 not voting, 4 absent)
Topics
- property taxes
- homestead exemption
- local sales tax
- Taylor County
- county referendum