Georgia CommonsSenate · Introduced · 2026 Special Session
SB 1: Glynn County; ad valorem taxes; homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST); provide homestead exemption
Last action June 20, 2026 · Senate Reconsidered Lost
A local bill for Glynn County would create a new homestead property tax exemption tied to a proposed 1 percent local sales tax, pending voter approval in a November 2026 referendum.
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 Introduced version, the latest the General Assembly's website lists.
In plain language
This bill applies only to Glynn County. It would create a special taxing district covering the whole county and grant homeowners there an exemption from county ad valorem (property) taxes equal to the assessed value of their home, with the exempted amount recalculated each year based on how much money a new local sales tax brings in. That new sales tax, called a Local Homestead Option Sales Tax (LHOST), would run from January 1, 2028 through December 31, 2037 under a separate section of Georgia law. Homeowners would need to apply for the exemption once, though it would renew automatically as long as they stay eligible. The exemption would apply only to county taxes, not school or state taxes, and would run from the year after voters approve it through the end of 2039. Because the bill affects only one county and involves tax exemptions, it needs a two-thirds vote in both legislative chambers and must be approved by Glynn County voters in a November 2026 referendum before taking effect.
What the bill does
- Creates a homestead exemption for Glynn County residents equal to the full assessed value of their home, offsetting county property taxes.
- Ties the size of the exemption each year to the net proceeds collected from a new 1 percent local sales tax (LHOST) within the county.
- Requires most homeowners to apply once for the exemption, after which it renews automatically unless they become ineligible.
- Limits the exemption to county government taxes only, not school district or state taxes, and sets it to expire December 31, 2039.
- Requires approval by two-thirds of both the Georgia Senate and House, and by Glynn County voters in a November 2026 referendum, before becoming effective.
Who it affects
Homeowners in Glynn County who claim a homestead exemption, the Glynn County tax commissioner's office that processes applications, the county election superintendent who must run the referendum, and county government finances, which would shift from ad valorem tax revenue toward sales tax revenue.
Why it matters
If approved by voters, Glynn County homeowners could see their county property tax bill largely or fully offset, with the cost shifted to a new local sales tax paid by anyone making purchases in the county, including visitors and non-residents.
Key provisions
- Section 1 defines key terms and grants homeowners in the special district (all of Glynn County) an exemption equal to the assessed value of their homestead property, recalculated annually.
- Section 1(c)-(d) sets application procedures, allowing automatic renewal for those already receiving another homestead exemption in the prior year.
- Section 1(e) clarifies the exemption applies only to county taxes, only within the special district, is additional to other exemptions, and runs from the year after voter approval through December 31, 2039.
- Section 1(f) states the related sales tax (LHOST) would be imposed from January 1, 2028 through December 31, 2037.
- Section 3 requires a two-thirds majority vote in both the Senate and House for constitutional compliance.
- Section 4 requires a countywide referendum in November 2026, with the exemption taking effect January 1, 2027 if approved, or the Act being automatically repealed 365 days after the election if rejected.
- Section 4(c) allows a court-ordered writ of mandamus if the election superintendent fails 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”
“Shall be automatically repealed on the 365th calendar day following the election date provided for in this section”
Discussed in meetings (2)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
Senate floor session, June 20, 2026 (legislative day 3)
From 0:28:47 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Committee Favorably Reported)
Summary by Georgia Commons: The clerk reported a favorable committee recommendation and later read the proposal for a Glynn County homestead property-tax exemption based on proceeds from a new local homestead option sales tax. The bill initially failed with two other local proposals on a combined vote of 33 to 18. The Senate later voted 33 to 19 to reconsider them. During reconsideration, the majority leader said the proposals would leave families more money for everyday expenses. An opposing member argued that shifting taxes to sales would increase grocery costs. The sponsor said homeowners in both parties were struggling with property taxes and would benefit from relief. On the separate vote, the bill failed 33 to 18. The chair clarified that 38 votes were required.
Status timeline
- Senate Reconsidered Lost (Senate)
- Senate Reconsidered (Senate)
- Senate Local Lost (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Mike Hodges (R, SD-3)
Votes
- Senate voteJune 20, 2026
33 yea, 18 nay (4 not voting, 0 excused)
- Senate voteJune 20, 2026
33 yea, 19 nay (0 not voting, 3 excused)
- Senate voteJune 20, 2026
33 yea, 18 nay (1 not voting, 3 excused)
Topics
- property taxes
- homestead exemption
- Glynn County
- local sales tax
- referendum