SB 9: Sumter 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 homestead exemption, a break on property taxes for a primary home, for residents of the special tax district covering all of Sumter County. Instead of a fixed dollar amount, the exemption would equal the assessed value of a homestead determined each year based on the money collected from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax dedicated to offsetting property taxes. The sales tax would run from January 1, 2028 through December 31, 2037, and the property tax exemption would apply from the year after voter approval through December 31, 2039. Because it affects local property taxation, the bill needs a two-thirds vote in both the Georgia House and Senate, and then must be approved by Sumter County voters in a referendum set for the November 2026 general election. If voters reject it or the election is not held properly, the bill automatically repeals about a year later. If approved, the tax exemption takes effect January 1, 2027.

• Creates a homestead exemption for Sumter County property owners equal to the assessed value covered by new sales tax proceeds each year.
• Ties the exemption to a new 1 percent Local Homestead Option Sales Tax (LHOST) to be collected within the Sumter County special tax district.
• Requires most residents to apply for the exemption once, after which it automatically renews yearly as long as they remain eligible.
• Sets the sales tax collection period from January 1, 2028 to December 31, 2037, and the exemption period through December 31, 2039.
• Requires a countywide referendum in November 2026 before the law can take effect, plus a two-thirds vote in the General Assembly.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly conducted.

Homeowners in Sumter County who qualify for a homestead exemption, the Sumter County tax commissioner's office, the county election superintendent who must run the referendum, and any consumers in the county who would pay the new 1 percent local sales tax.

If approved by voters, Sumter County homeowners could see part of their property tax bill offset by revenue from a new sales tax rather than paying it directly, shifting some of the local tax burden from property owners to everyone who buys taxable goods in the county.

• Section 1 defines terms including LHOST, homestead property, and the special district, and sets the exemption amount based on annual local sales tax proceeds under O.C.G.A. § 48-8-109.57.
• Section 1(c) requires an application for the exemption but exempts homeowners already receiving another homestead exemption from filing a new one.
• Section 1(e) clarifies the exemption applies only to county ad valorem taxes within the special district, runs alongside other homestead exemptions, and covers tax years from the year after approval through December 31, 2039.
• Section 1(f) sets the LHOST collection period from January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the Georgia House and Senate under the state constitution's local tax provisions.
• Section 4 sets a countywide referendum for the November 2026 general election, specifies the ballot language, and makes the Act effective January 1, 2027 only if a majority vote yes.
• Section 4(b) provides that the Act automatically repeals 365 days after the election if voters reject it or if the election is not properly held.
• Section 4(c) allows any Sumter County elector to seek a court order forcing the election superintendent to hold the referendum if they fail to do so.

1. 2026-06-22Senate Tabled (Senate)
2. 2026-06-22Senate Reconsidered (Senate)
3. 2026-06-22Senate Notice to Reconsider (Senate)
4. 2026-06-22Senate Local Lost (Senate)
5. 2026-06-22Senate Committee Favorably Reported (Senate)
6. 2026-06-20Senate Read and Referred (Senate)
7. 2026-06-18Senate Hopper (Senate)

• Freddie Sims (D, SD-012)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

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