Georgia CommonsSB 8: City of Plains; 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 22, 2026 · Senate Tabled
Senate Bill 8 would let Plains, Georgia residents vote on a new homestead property tax exemption funded by a proposed 1 percent local sales tax in Sumter County, with the exemption running through 2039 if approved.
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 applies only to the City of Plains and the special tax district that covers all of Sumter County. It would create a homestead exemption, a break on property taxes for a primary home, from city property taxes. The amount of the exemption each year would be tied to how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a special 1 percent sales tax that voters would also have to approve, collected within the district. Residents would need to apply for the exemption once, and it would then renew automatically each year as long as they remain eligible. The exemption would apply only to city taxes, not other local taxes, and would stack on top of any other homestead exemption a homeowner already has. Because this changes property tax law, it needs a two thirds vote in both the Georgia House and Senate, plus voter approval in a November 2026 referendum. If approved, it would run from January 1, 2027 through December 31, 2039; if rejected or the election is not held, the whole Act repeals itself a year after the election date.
What the bill does
- Creates a new homestead exemption from City of Plains property taxes, sized each year to match proceeds from a new 1 percent local sales tax (LHOST) collected in the Sumter County special district.
- Requires a one time application for the exemption, after which it renews automatically each year without a new filing as long as the homeowner stays eligible.
- Limits the exemption to city taxes only, so it does not reduce county, school, or other local government property tax bills.
- Sets the exemption to apply for tax years from January 1, 2027 through December 31, 2039, then expire.
- Requires a countywide referendum in November 2026 and a two thirds vote of the General Assembly before the exemption can take effect.
- Automatically repeals the entire Act one year after the election if voters reject it or if the election is not properly held.
Who it affects
Homeowners in the City of Plains who claim a homestead exemption, the City of Plains government and its tax officials, the Sumter County election superintendent who must run the referendum, and residents of the Sumter County special tax district who would pay the new 1 percent sales tax.
Why it matters
If voters approve it, homeowners in Plains would see a portion of their city property tax bill offset by revenue from a new sales tax, shifting some of the local tax burden from property owners to everyone who shops in the district, including non-residents and renters.
Key provisions
- Section 1 defines key terms, including 'homestead property' and 'LHOST,' and grants the exemption based on net proceeds of the new sales tax collected in the special district.
- Section 1(c) and (d) set application rules: a one time filing is required, and the exemption then renews automatically unless the homeowner becomes ineligible.
- Section 1(e) clarifies the exemption applies only to city taxes, only within the special district, stacks with other exemptions, and runs from 2027 through December 31, 2039.
- Section 3 requires a two thirds majority vote in both the Georgia Senate and House because the change involves property tax law under the state constitution.
- Section 4 sets a November 2026 referendum, specifies the ballot language, and makes the exemption effective January 1, 2027 only if voters approve it.
- Section 4(b) automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held as required.
- Section 4(c) allows any local voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if it is not called properly.
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”
“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 Tabled (Senate)
- Senate Reconsidered (Senate)
- Senate Notice to Reconsider (Senate)
- Senate Local Lost (Senate)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Freddie Sims (D, SD-012)
Votes
- Senate voteJune 22, 2026
31 yea, 20 nay (1 not voting, 3 absent)
- Senate voteJune 22, 2026
28 yea, 21 nay (3 not voting, 3 absent)
Topics
- property taxes
- homestead exemption
- local sales tax
- City of Plains
- Sumter County referendum