Georgia CommonsHB 79: Tift County; ad valorem tax; provide homestead exemption
Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would give Tift County homeowners a property tax break funded by a new 1 percent local sales tax, but only if county voters approve both 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 would create a homestead exemption from Tift County property taxes (ad valorem taxes) for homeowners in the county. Instead of a fixed dollar exemption, the amount would be set each year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within the county. That sales tax is a separate, 1 percent local tax that must also be created under other state law and would run from January 1, 2028 through December 31, 2037. Homeowners would need to apply for the exemption with the local tax official, though people already receiving another homestead exemption would not need to reapply. The exemption would stack on top of other homestead exemptions and would apply only to county taxes, not school or other local taxes. The whole plan depends on Tift County voters approving it in a referendum on the November 2026 general election ballot; if voters reject it or no election is held, the bill repeals itself a year later.
What the bill does
- Creates a new homestead exemption from Tift County property taxes, with the exempted amount recalculated each year based on new local sales tax revenue.
- Requires homeowners to apply for the exemption with the local tax official, but automatically renews it yearly and grandfathers in people already getting another homestead exemption.
- Ties the exemption to a separate 1 percent Local Homestead Option Sales Tax that would run in the county from January 1, 2028 to December 31, 2037.
- Limits the exemption to county-level taxes only, running through December 31, 2039, and stacking on top of any other homestead exemptions a person already receives.
- Requires a countywide referendum in November 2026 before the law can take effect, and automatically repeals the whole Act if voters reject it or no election happens.
Who it affects
Tift County homeowners who claim a homestead exemption, the Tift County tax commissioner's office (the local tax official), the county election superintendent who must run the referendum, and Tift County government, which would see property tax revenue offset by new sales tax revenue.
Why it matters
If approved by voters, Tift County homeowners would pay less in property taxes, with the savings paid for through a new sales tax collected from anyone shopping in the county rather than from higher property tax rates on non-homestead property or businesses.
Key provisions
- Section 1 defines key terms and grants the homestead exemption, sized annually to match net proceeds from the new local sales tax collected in the county.
- Section 1(c)-(d) sets application rules, letting existing homestead exemption holders skip a new application and making the exemption automatically renew each year.
- Section 1(e) limits the exemption to county-purpose taxes only, makes it additional to other homestead exemptions, and sets it to run from the year after voter approval through December 31, 2039.
- Section 1(f) sets the related 1 percent local sales tax to run from January 1, 2028 through December 31, 2037.
- Section 3 requires a two-thirds vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
- Section 4 requires a countywide referendum on November 3, 2026, with the exemption taking effect January 1, 2027 if approved, and automatic repeal 365 days after the election if rejected or not held.
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 as is determined annually based upon the net proceeds of the sales and use tax”
“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
- Tift County
- local sales tax
- ballot referendum