Georgia Commons

House · Introduced · 2026 Special Session

HB 83: Forsyth County; ad valorem tax; provide homestead exemption

Last action June 23, 2026 · House Lost Reconsidered Bill/Resolution

A local bill would give Forsyth County homeowners a new property tax break on their primary residence, funded by a new 1 percent local sales tax, pending voter approval in a 2027 referendum.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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 Comm Sub version, the latest LegiScan holds.

In plain language

This bill applies only to Forsyth County. It would create a homestead exemption, a break on property taxes for a primary home, that offsets the county's ad valorem (property) taxes by an amount tied to money raised from a new Local Homestead Option Sales Tax (LHOST) collected within the county. The exemption would apply on top of any other homestead exemptions homeowners already receive, not instead of them. The sales tax would run from January 1, 2028 through December 31, 2033, and the related tax exemption would apply from the year after voter approval through December 31, 2035. Because it changes local taxation, the bill needs a two-thirds vote in the state House and Senate, and it must also be approved by Forsyth County voters in a referendum held by November 2027. If voters reject it or no election is held, the bill repeals itself automatically about a year later.

What the bill does

  • Creates a homestead exemption in Forsyth County equal to the assessed value increase covered by new local sales tax proceeds, reducing county property tax bills for homeowners.
  • Requires homeowners to apply for the exemption once, after which it renews automatically each year as long as they remain eligible.
  • Ties the exemption to a new 1 percent Local Homestead Option Sales Tax collected in the county from January 1, 2028 through December 31, 2033.
  • Sets the exemption to run from the year after voter approval through December 31, 2035, and requires a two-thirds vote in the General Assembly to pass.
  • Requires a countywide referendum by November 2027 and makes the whole Act automatically repeal if voters reject it or no election occurs.

Who it affects

Forsyth County homeowners who claim a homestead exemption on their primary residence, the Forsyth County tax commissioner's office, the county election superintendent, and Forsyth County shoppers who would pay the new local sales tax that funds the exemption.

Why it matters

If voters approve it, Forsyth County homeowners could see a lower property tax bill on their primary home, paid for indirectly through a new sales tax collected on purchases in the county rather than through the property tax base alone.

Key provisions

  • Section 1 defines key terms, including 'homestead property' and 'LHOST,' and grants the exemption based on annual net proceeds of the new sales tax.
  • Section 1(c) requires an application for the exemption but exempts homeowners who already hold an equivalent exemption and remain eligible.
  • Section 1(e) specifies the exemption applies only to county-levied taxes on property in the special district, and runs from the year after referendum approval through December 31, 2035.
  • Section 1(f) sets the LHOST collection period from January 1, 2028 through December 31, 2033.
  • Section 3 requires a two-thirds majority vote in both legislative chambers for the Act to become law.
  • Section 4 requires a countywide referendum by the Tuesday after the first Monday in November 2027, with specific ballot language, and provides for automatic repeal if the measure fails or no election occurs.
  • Section 4(c) allows any county elector 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”

This is the core tax break the bill creates for Forsyth County homeowners.

“If the Act is not so approved, or if the election is not conducted as provided in this section, Section 1 of this Act shall not become effective, and this Act shall be automatically repealed”

The exemption only takes effect if voters approve it in the referendum; otherwise the bill cancels itself.

Status timeline

  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 By Substitute (House)
  6. 2026-06-22House Second Readers (House)
  7. 2026-06-20House First Readers (House)
  8. 2026-06-18House Hopper (House)

Sponsors

  • Brent Cox (R, HD-028)Primary sponsor
  • Carter Barrett (R, HD-024)

Votes

  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

Topics

  • property taxes
  • homestead exemption
  • Forsyth County
  • local sales tax
  • referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb83.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp

HB83: Forsyth County; ad valorem tax; provide homestead exemption | Georgia Commons