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

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.

• 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.

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.

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.

• 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.

1. 2026-06-20Senate Reconsidered Lost (Senate)
2. 2026-06-20Senate Reconsidered (Senate)
3. 2026-06-20Senate Local Lost (Senate)
4. 2026-06-20Senate Committee Favorably Reported (Senate)
5. 2026-06-17Senate Read and Referred (Senate)
6. 2026-06-17Senate Hopper (Senate)

• Mike Hodges (R, SD-003)Primary sponsor

1. PassedSenate voteJune 20, 2026

   33 yea, 18 nay (4 not voting, 0 absent)

   Local Consent Calendar: Senate Vote #8

2. PassedSenate voteJune 20, 2026

   33 yea, 19 nay (0 not voting, 3 absent)

   Motion To Reconsider Local Consent Calendar: Senate Vote #15

3. PassedSenate voteJune 20, 2026

   33 yea, 18 nay (1 not voting, 3 absent)

   Passage: Senate Vote #16

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