HB 84: Morgan, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Morgan in Calhoun County. It would create a homestead exemption (a break on property taxes for a primary home) from all city property taxes, equal each year to the assessed value covered by proceeds from a new Local Homestead Option Sales Tax (LHOST), a special 1 percent sales tax that would be collected in a district covering all of Calhoun County. Homeowners would have to apply once with the city's tax official, and the exemption would then renew automatically each year as long as they remain eligible. It would stack on top of any other homestead exemption they already have and would run from the year after voters approve it through December 31, 2039. Because it changes local taxation under the state constitution, the bill needs a two-thirds vote in both the House and Senate, and city voters must approve it in a November 2026 referendum before it takes effect on January 1, 2027. If voters reject it, the whole Act would automatically repeal.

• Creates a new homestead exemption from all City of Morgan property taxes, sized to match yearly proceeds from a new 1 percent local sales tax (LHOST) in Calhoun County.
• Requires homeowners to file one application with the city tax official, after which the exemption renews automatically each year without reapplying.
• Makes the exemption apply in addition to, not instead of, any other homestead exemption a homeowner already has.
• Sets the exemption to run from the year after voter approval through December 31, 2039, then expire.
• Requires a November 2026 referendum of city voters within the Calhoun County special district before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the election is not properly held.

Homeowners in the City of Morgan who claim their property as a homestead, the city's tax official who processes exemption applications, the Calhoun County election superintendent who must run the referendum, and city voters who will decide the measure at the polls in November 2026.

If approved by the legislature and then by voters, homeowners in the City of Morgan could see a chunk of their city property tax bill offset, with the lost city revenue effectively replaced by a new 1 percent sales tax collected across Calhoun County, shifting some of the tax burden from property owners to shoppers.

• Section 1 defines key terms and grants the exemption, tying its yearly value to the net proceeds of the new LHOST collected in the Calhoun County special district.
• Section 1(c) and (d) require an initial application with the local tax official, with automatic renewal each year unless the homeowner becomes ineligible.
• Section 1(e) specifies the exemption applies only to city taxes and only within the special district, stacks with other exemptions, and runs through December 31, 2039.
• Section 3 requires a two-thirds vote in both the House and Senate for the bill to become law, as required by the Georgia Constitution.
• Section 4 schedules a referendum for the Tuesday after the first Monday in November 2026, with the exemption taking effect January 1, 2027 if approved, and automatic repeal within 365 days if rejected.
• Section 4(c) allows any city voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

1. 2026-06-23House Second Readers (House)
2. 2026-06-22House First Readers (House)
3. 2026-06-20House Hopper (House)

• Gerald Greene (R, HD-154)Primary sponsor

• property taxes
• homestead exemption
• local sales tax
• City of Morgan
• Calhoun County