Georgia CommonsSenate · Introduced · 2026 Special Session
SB 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 the General Assembly's website lists.
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.”
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 22, 2026 (legislative day 4)
From 0:37:06 · 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 described SB 8 as providing a City of Plains homestead property-tax exemption with an amount determined annually. The Senate considered it with four other local bills, without a separate presentation or questions on its provisions. The group received 31 yes votes and 20 no votes, which the chair said did not meet the constitutional requirement for passage. One senator called for discussions before proceeding with local measures and argued against carrying statewide disputes into local votes. The chair agreed that senators traditionally defer to the members representing the affected districts. A motion to reconsider passed 28–21 after the chair corrected an initial announcement that it had failed. The Senate then tabled all five bills without objection on the majority leader's motion.
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 Powell Sims (D, SD-12)
Votes
- Senate voteJune 22, 2026
31 yea, 20 nay (1 not voting, 3 excused)
- Senate voteJune 22, 2026
28 yea, 21 nay (3 not voting, 3 excused)
Topics
- property taxes
- homestead exemption
- local sales tax
- City of Plains
- Sumter County referendum