HB 88: Hogansville, City of; ad valorem tax; provide homestead exemption

This bill creates a homestead exemption from City of Hogansville property taxes for homeowners living within a special tax district that covers all of Troup County. Instead of a fixed dollar exemption, the amount would be recalculated each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax that must be separately authorized under state law. The idea is that sales tax revenue offsets, or replaces, part of what homeowners would otherwise pay in city property taxes. Homeowners must apply once with the local tax official, and the exemption then renews automatically each year as long as they still qualify. The exemption applies only to Hogansville city taxes, not county or school taxes, and only to property inside the special district. Voters in the district must approve the plan in a November 2026 referendum, and the change requires a two-thirds vote in the General Assembly. If approved, it takes effect January 1, 2027 and runs through the end of 2039; if rejected, the bill repeals itself automatically.

• Creates a homestead exemption from City of Hogansville property taxes equal to the assessed value amount funded annually by a new 1 percent local sales tax (LHOST) collected in the Troup County special district.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
• Limits the exemption to city ad valorem taxes only, not county or school district taxes, and only to property within the special district.
• Makes the exemption run alongside any other homestead exemptions rather than replacing them, from 2027 through the end of 2039.
• Requires a November 2026 referendum for voter approval and a two-thirds vote in the General Assembly, since it involves a constitutional tax matter.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not properly held.

Homeowners in Hogansville who live within the special tax district covering Troup County, the city's tax official who processes applications, the election superintendent who must run the referendum, and city government, which would collect a new local sales tax while reducing property tax collections from exempted homeowners.

If approved by voters, eligible Hogansville homeowners would see a property tax break tied to how much a new local sales tax raises each year, shifting some of the tax burden from property owners to everyone who pays sales tax in the area, including non-residents who shop there.

• Section 1 defines key terms, including 'homestead property' and 'LHOST,' and grants the exemption based on annual net proceeds of the new sales tax collected in the special district.
• Section 1(c) and (d) set application rules: homeowners must apply once, and the exemption renews automatically each year unless they become ineligible.
• Section 1(e) limits the exemption to city taxes only, to property inside the special district, and states it applies to tax years from January 1, 2027 through December 31, 2039.
• 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 referendum for November 2026, specifies the ballot language, and states the exemption takes effect January 1, 2027 if approved.
• Section 4(b) provides for automatic repeal of the entire Act 365 days after the election if voters reject it or the election is not properly conducted.
• Section 4(c) allows any elector to seek a court order (a writ of mandamus) forcing the election superintendent to hold the required election if they fail to do so.

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

• David Huddleston (R, HD-072)Primary sponsor
• Vance Smith (R, HD-138)
• Debbie Buckner (D, HD-137)
• David Jenkins (R, HD-136)

• property taxes
• Hogansville
• homestead exemption
• local sales tax
• Troup County