Georgia CommonsSB 2: City of Brunswick; 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 Senate bill would give homeowners in the City of Brunswick a property tax break equal to the value covered by a new 1 percent local sales tax in Glynn County, 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 LegiScan holds.
In plain language
This bill creates a homestead exemption from City of Brunswick property taxes (called ad valorem taxes) for people who own and live in a home within a special tax district that covers all of Glynn County. The exemption amount would be recalculated every year based on how much money a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax, brings in within that district. The more the sales tax raises, the bigger the property tax break homeowners get, with any remaining value still taxed normally. Homeowners would need to apply once with the city's tax official, and the exemption would then renew automatically each year as long as they still qualify. The exemption would stack on top of any other homestead exemptions a person already has. Because it changes local taxation, the bill needs a two-thirds vote in the General Assembly and must be approved by Brunswick voters in a referendum set for November 2026. If approved, it would run from January 1, 2027 through December 31, 2039; if rejected or the election isn't held, the whole Act automatically repeals a year after the election date.
What the bill does
- Creates a homestead exemption from City of Brunswick property taxes equal to the assessed value covered by new LHOST sales tax revenue collected each year in the Glynn County special district.
- Requires homeowners to file an application with the city's local tax official, but automatically carries over the exemption for people who already had a similar homestead exemption the previous year.
- Makes the exemption renew automatically each year without a new application, as long as the homeowner still lives in and owns the home.
- Requires a two-thirds vote in both the Senate and House of Representatives before the bill can become law, per the state constitution.
- Sends the measure to Brunswick voters within the special district in a November 2026 referendum, and ties the exemption's start date and duration (2027 through 2039) to that vote.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held as required.
Who it affects
Homeowners in the City of Brunswick who live within the Glynn County special tax district, the city's tax official who processes exemption applications, the city's election superintendent who must run the referendum, and local government revenue that depends on property tax collections.
Why it matters
If voters approve it, qualifying Brunswick homeowners would pay less in city property taxes each year, with the size of that break shifting depending on how much the new local sales tax collects. The city would rely more on sales tax revenue and less on property taxes from homesteads to fund services.
Key provisions
- Section 1 defines key terms and grants an exemption equal to the assessed value covered annually by LHOST proceeds collected in the Glynn County special district.
- Section 1(c) and (d) set application rules, including automatic carryover for people who already had a similar exemption and automatic annual renewal without reapplying.
- Section 1(e) clarifies the exemption applies only to city taxes on real property in the special district, stacks on top of other exemptions, and runs from the year after voter approval through December 31, 2039.
- Section 3 requires a two-thirds vote in both legislative chambers 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 and sets the exact ballot language voters will see.
- Section 4(b) states the exemption takes effect January 1, 2027 if approved, or the entire Act repeals 365 days after the election if rejected or not held.
- Section 4(c) allows any elector to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if it is not called.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city for all purposes in the amount of the assessed value of such homestead property as is determined annually based upon the net proceeds of the sales and use tax collected under Article 2C of Chapter 8 of Title 48 of the O.C.G.A.”
“If more than one-half of the votes cast on such question are for approval of the Act, Section 1 of this Act shall become of full force and effect on January 1, 2027.”
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-003)
Votes
- Senate voteJune 20, 2026
33 yea, 18 nay (4 not voting, 0 absent)
- Senate voteJune 20, 2026
33 yea, 19 nay (0 not voting, 3 absent)
- Senate voteJune 20, 2026
33 yea, 18 nay (0 not voting, 4 absent)
Topics
- property taxes
- homestead exemption
- Brunswick city government
- local sales tax
- Glynn County referendum