SB 6: Stephens 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 creates a special homestead exemption for homeowners in Stephens County, tied to a new Local Homestead Option Sales Tax (LHOST), a 1% sales tax that would fund the exemption. Instead of a fixed dollar exemption, the amount of property tax relief would change each year based on how much money the new sales tax actually collects within the county. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. It would stack on top of any other homestead exemptions the homeowner already receives. The whole plan depends on a countywide referendum set for November 2026: if voters approve it, the exemption starts January 1, 2027 and the sales tax runs from 2028 through 2037, with the exemption itself ending December 31, 2039. If voters reject it or the election isn't held properly, the bill automatically repeals itself.

• Creates a homestead exemption from Stephens County property taxes equal to the assessed value covered by new sales tax revenue collected each year in the county.
• Requires a one-time application for the exemption, after which it renews automatically each year as long as the homeowner stays eligible.
• Schedules a countywide referendum for November 2026 asking voters to approve the new 1% sales tax and the linked property tax exemption.
• Sets the sales tax to run from January 1, 2028 through December 31, 2037, and the exemption to apply from 2027 through December 31, 2039.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly conducted.
• Requires the bill to pass with a two-thirds majority in both the Senate and House, as required by the Georgia Constitution for this type of tax measure.

Homeowners in Stephens County who claim a homestead exemption, the county's tax commissioner's office that processes applications, county government finances that rely on ad valorem tax revenue, and local voters who will decide the referendum in November 2026.

If approved, Stephens County homeowners would get property tax relief that grows or shrinks with sales tax collections, while everyone shopping in the county, including nonresidents, would pay a bit more through the new 1% sales tax. The outcome hinges entirely on the November 2026 vote.

• Section 1 defines key terms, grants the exemption based on annual LHOST proceeds, and limits it to real property within the special district conterminous with Stephens County.
• Section 1(e) specifies the exemption applies only to county-levied taxes, stacks on top of other homestead exemptions, and runs from the year after voter approval through December 31, 2039.
• Section 1(f) sets the LHOST sales tax period from January 1, 2028 to December 31, 2037.
• Section 3 requires a two-thirds majority vote in both chambers of the General Assembly under the Georgia Constitution's requirements for this type of local tax act.
• Section 4 schedules the referendum for the Tuesday after the first Monday in November 2026 and specifies the exact ballot language voters will see.
• Section 4(b) states the exemption takes effect January 1, 2027 if approved, or the entire Act is automatically repealed 365 days after the election if rejected or not properly held.
• Section 4(c) allows any county elector to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

1. 2026-06-23Senate Reconsidered Lost (Senate)
2. 2026-06-23Senate Taken from Table (Senate)
3. 2026-06-22Senate Tabled (Senate)
4. 2026-06-22Senate Reconsidered (Senate)
5. 2026-06-22Senate Notice to Reconsider (Senate)
6. 2026-06-22Senate Local Lost (Senate)
7. 2026-06-22Senate Committee Favorably Reported (Senate)
8. 2026-06-20Senate Read and Referred (Senate)

• Bo Hatchett (R, SD-050)Primary sponsor

1. PassedSenate voteJune 22, 2026

   31 yea, 20 nay (1 not voting, 3 absent)

   Local Consent Calendar: Senate Vote #20

2. PassedSenate voteJune 22, 2026

   28 yea, 21 nay (3 not voting, 3 absent)

   Motion To Reconsider Local Consent Calendar: Senate Vote #21

3. PassedSenate voteJune 23, 2026

   32 yea, 20 nay (0 not voting, 3 absent)

   Passage: Senate Vote #26

• property taxes
• Stephens County
• homestead exemption
• local sales tax
• ballot referendum