Georgia CommonsHB 78: Tifton, City of; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 78 would let Tifton voters decide whether to create a new homestead property tax exemption funded by a proposed 1 percent local sales tax in Tift County, 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 the City of Tifton and the special tax district that covers all of Tift County. It would exempt homeowners in that district from city property taxes (ad valorem taxes) on an amount equal to the value covered each year by money raised through a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax the bill references but does not itself create. Any home value above that exempted amount would still be taxed normally, and the exemption would stack on top of any other homestead exemption a homeowner already has. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they still qualify. The whole plan depends on Tifton voters approving it in a November 2026 referendum. If approved, it would run from January 1, 2027 through December 31, 2039, then expire. If rejected or if no election is held, the bill would repeal itself a year after the scheduled election date.
What the bill does
- Creates a new homestead exemption from City of Tifton property taxes equal to the value funded each year by proceeds of a new 1 percent local sales tax (LHOST) in Tift County.
- Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without a new application.
- Makes the exemption stack on top of, rather than replace, any other homestead exemption a homeowner already receives.
- Sets the exemption to apply from January 1, 2027 through December 31, 2039, then expire automatically.
- Requires a citywide referendum in November 2026, and makes the entire Act automatically repeal if voters reject it or if the election is not held as required.
- Requires a two-thirds vote in both chambers of the General Assembly for the bill to become law, as required for constitutional amendments affecting local taxation.
Who it affects
Homeowners in the City of Tifton who qualify for a homestead exemption, the City of Tifton's tax office and governing authority, the Tift County election superintendent who must run the referendum, and taxpayers in the broader special tax district that covers all of Tift County.
Why it matters
If voters approve it, eligible Tifton homeowners would pay less in city property taxes, with the shortfall offset by revenue from a new 1 percent county sales tax. The exemption amount would shift each year depending on how much that sales tax actually collects.
Key provisions
- Section 1 defines key terms, including 'homestead property' and 'special district' (the area conterminous with Tift County), and creates the exemption tied to LHOST sales tax proceeds.
- Section 1(c) and (d) set the application process, requiring one initial filing with automatic renewal each year as long as eligibility continues.
- Section 1(e) limits the exemption to city taxes only, to property inside the special district, makes it additional to other exemptions, and sets it to run from the year after voter approval through December 31, 2039.
- Section 2 incorporates the rules of Georgia's Local Homestead Option Sales Tax law (O.C.G.A. Article 2C of Chapter 8 of Title 48).
- 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 schedules a November 2026 referendum in Tifton, specifies the ballot language, and provides that the law takes effect January 1, 2027 if approved, or automatically repeals 365 days after the election if not.
- Section 4(c) allows any Tifton voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if it is not properly called.
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 collected under Article 2C of Chapter 8 of Title 48”
“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 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
- Jaclyn Ford (R, HD-170)
- Angie O'Steen (R, HD-169)
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
- Tifton
- Tift County
- local sales tax