HB 82: Telfair County; ad valorem tax; provide homestead exemption

This bill applies only to Telfair County. It would create a homestead exemption from county ad valorem (property) taxes for homeowners inside a special tax district covering the whole county. The exemption amount 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 dedicated to offsetting property taxes. The sales tax would run from January 1, 2028 through December 31, 2037, and the related property tax exemption would apply from the year after voter approval through December 31, 2039. Homeowners would need to apply for the exemption unless they already have another homestead exemption and remain eligible, in which case it renews automatically. The bill requires a countywide referendum in November 2026; if voters reject it or the election is not held, the bill repeals itself a year later. Because it changes property tax law, it also needs a two-thirds vote in both chambers of the Georgia General Assembly.

• Creates a homestead exemption from Telfair County property taxes equal to the assessed value of a homeowner's homestead, funded by a new local sales tax.
• Establishes a 1 percent Local Homestead Option Sales Tax (LHOST) in a special tax district covering all of Telfair County, running from January 1, 2028 to December 31, 2037.
• Requires homeowners to apply for the exemption, but automatically renews it for people who already have another qualifying homestead exemption and remain eligible.
• Requires a countywide referendum in November 2026, and the exemption only takes effect if voters approve it.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held.
• Requires a two-thirds majority vote in both the House and Senate for the bill to become law, as required by the Georgia Constitution.

Homeowners in Telfair County who claim a homestead exemption, the Telfair County tax official who processes exemption applications, the county election superintendent who must run the referendum, and Telfair County government, which loses some property tax revenue but gains sales tax revenue.

If approved by voters, homeowners in Telfair County would see their county property tax bill reduced or eliminated on their primary residence, while everyone in the county, including non-homeowners, would pay a new 1 percent sales tax on purchases to fund that break through 2037.

• Section 1 defines the exemption amount as the assessed value of homestead property, recalculated annually based on LHOST sales tax proceeds collected in the special district.
• Section 1(c) and (d) set application rules: new applicants must file with the local tax official, but those with an existing qualifying exemption are automatically enrolled and it renews yearly without reapplying.
• Section 1(e) clarifies the exemption applies only to county-levied taxes, only within the special district, stacks on top of other homestead exemptions, and runs from the year after referendum approval through December 31, 2039.
• Section 1(f) sets the LHOST collection period as January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds vote of the Georgia House and Senate for the bill to become law, per the state constitution.
• Section 4 schedules a Telfair County referendum for November 2026, specifies the ballot question wording, and provides that the Act repeals itself 365 days after the election if voters reject it or no election occurs.
• Section 4(c) allows any Telfair County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

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)

• Leesa Hagan (R, HD-156)Primary sponsor
• Danny Mathis (R, HD-133)

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
• local sales tax
• Telfair County
• referendum