HB 90: Spalding County; ad valorem tax; provide homestead exemption

This bill sets up a homestead exemption for people who live in Spalding County, meaning it would reduce the taxable value of their primary residence for county property taxes. The size of the exemption would not be a fixed dollar amount; instead it would be recalculated each year based on how much money comes in from a new 1 percent Local Homestead Option Sales Tax (LHOST) collected in the county. The exemption would only apply to county government taxes, not school or other local taxes, and would stack on top of any other homestead exemption a homeowner already has. Before any of this happens, Spalding County voters must approve it in a referendum set for November 2026. If approved, the exemption and the sales tax would run from 2027/2028 through 2039, after which the law would need renewal. If voters reject it or no election happens, the whole Act repeals itself automatically.

• Creates a homestead exemption from Spalding County property taxes equal to a value recalculated each year from local sales tax proceeds.
• Ties the exemption to a new 1 percent Local Homestead Option Sales Tax (LHOST) collected within a special tax district covering the whole county.
• Requires homeowners to apply once with the county tax official, after which the exemption renews automatically each year without reapplying.
• Limits the exemption to county-level taxes only, stacking it on top of any other homestead exemptions a person already receives.
• Sets the exemption to run from January 1 following voter approval through December 31, 2039, with the sales tax running January 1, 2028 through December 31, 2037.
• Requires a countywide referendum in November 2026 and automatically repeals the entire Act if voters reject it or the election is not held.

Homeowners in Spalding County who claim a homestead exemption on their primary residence, the Spalding County tax commissioner's office, the county election superintendent, and Spalding County shoppers who would pay the new 1 percent sales tax funding the exemption.

If voters approve it, homeowners in Spalding County would see part of their home's value shielded from county property taxes, with the shielded amount shifting each year depending on local sales tax collections, while everyone paying sales tax in the county would help fund that break.

• Section 1 defines key terms and grants the exemption, sizing it to the assessed value covered by net LHOST proceeds collected in the special district.
• Section 1(c) and (d) set application rules: homeowners must apply once, but the exemption renews automatically each year without reapplication.
• Section 1(e) limits the exemption to county-purpose taxes, restricts it to property in the special district, and makes it additional to other homestead exemptions.
• Section 1(e)(4) and (f) set the exemption period (through December 31, 2039) and the LHOST collection period (January 1, 2028 through December 31, 2037).
• Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law.
• Section 4 schedules a countywide referendum for November 2026, specifies the ballot language, and automatically repeals the Act 365 days after the election if voters reject it 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.

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

• Beth Camp (R, HD-135)Primary sponsor
• Karen Mathiak (R, HD-082)

• property taxes
• homestead exemption
• Spalding County
• local sales tax
• county referendum