Georgia CommonsHB 77: Butler, City of; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would give homeowners in the City of Butler a property tax break tied to a new 1 percent local sales tax in Taylor County, if voters approve it 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 applies only to the City of Butler, located in Taylor County. It would create a homestead exemption, a break on property taxes for a primary home, that reduces a homeowner's City of Butler property tax bill by an amount tied to the money collected each year from a new Local Homestead Option Sales Tax (LHOST) within a special tax district covering all of Taylor County. The exemption would only affect city taxes, not county or school taxes, and would stack on top of any other homestead exemption a person already receives. Homeowners must apply for the exemption once, and it would then renew automatically each year as long as they remain eligible. Because the bill affects a specific tax scheme, it needs a two-thirds vote in both the House and Senate, and voters in the district must approve it in a referendum set for November 2026. If approved, the exemption would run from January 1, 2027 through the end of 2039. If rejected, the law is automatically repealed a year after the election.
What the bill does
- Creates a City of Butler property tax exemption equal to the assessed value covered by new local sales tax proceeds collected in a special district matching Taylor County.
- Requires homeowners to apply once for the exemption, after which it renews automatically each year without a new application.
- Limits the exemption to city taxes only, stacks it on top of other existing homestead exemptions, and applies it only to property within the special district.
- Sets the exemption to run from January 1, 2027 through December 31, 2039, contingent on voter approval.
- Requires a November 2026 referendum in the special district and a two-thirds vote in the General Assembly, with automatic repeal if voters reject it.
Who it affects
Homeowners living within the City of Butler and the surrounding special tax district that covers Taylor County, the city's tax officials who process exemption applications, and the election superintendent responsible for holding the required referendum.
Why it matters
If approved, eligible homeowners in Butler would see their city property tax bills reduced by an amount tied to sales tax revenue collected locally, effectively shifting some of the city's tax burden from property owners to sales tax payers, including visitors and shoppers in the district.
Key provisions
- Section 1 defines key terms and grants the exemption, tying its dollar amount to net proceeds from the new Local Homestead Option Sales Tax collected in the special district.
- Section 1(c) and (d) set application and renewal rules, letting the exemption carry over automatically once granted as long as the homeowner stays eligible.
- Section 1(e) clarifies the exemption applies only to city taxes, only within the special district, and only alongside other existing exemptions, running through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both legislative chambers for the bill to become law, per the Georgia Constitution.
- Section 4 schedules a referendum for November 2026, specifies the ballot language, and sets the exemption's effective date of January 1, 2027 if approved.
- Section 4(b) provides that if voters reject the measure or the election isn't held, the entire Act is automatically repealed 365 days after the election date.
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”
“the exemption granted by subsection (b) of this section shall apply to all taxable years beginning on January 1 of the year subsequent to the approval of this Act in the referendum provided for in Section 4 of this Act and ending on December 31, 2039”
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
- City of Butler
- Taylor County
- local sales tax