HB 22: Jakin, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Jakin in Early County, Georgia. It would create a homestead exemption from the city's property taxes (ad valorem taxes) for homeowners in a special tax district covering the whole county. The exemption amount would not be fixed; it would be recalculated each year based on how much money comes in from a new local sales tax called a Local Homestead Option Sales Tax (LHOST). Homeowners would need to apply once with the local 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 exemption they already receive. Before any of this takes effect, the bill requires a two-thirds vote in both chambers of the General Assembly and then a public referendum in Jakin in November 2026. If voters approve it, the exemption runs from January 1, 2027 through December 31, 2039, when it automatically expires.

• Creates a homestead exemption from City of Jakin property taxes, with the exempted amount recalculated each year based on new local sales tax revenue.
• Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
• Makes the exemption additional to, not a replacement for, any other homestead exemption a homeowner already has.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, after which it automatically repeals.
• Requires a citywide referendum in November 2026 and a two-thirds vote in the General Assembly before the exemption can take effect.
• Allows any voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if it is not called.

Homeowners in the City of Jakin who qualify for a homestead exemption, the city's tax office and election superintendent, and voters residing within the special tax district that covers Early County.

If approved by voters, Jakin homeowners would see part of their home's value shielded from city property taxes, with the shielded amount shifting yearly based on sales tax collections rather than a fixed dollar figure. The exemption would expire automatically at the end of 2039 unless further action is taken.

• Section 1 defines key terms and grants the exemption based on annual net proceeds from the new Local Homestead Option Sales Tax (LHOST) collected in the special district.
• Section 1(c) and (d) set application and automatic renewal rules, requiring homeowners to notify officials if they become ineligible.
• Section 1(e) clarifies the exemption applies only to City of Jakin taxes, only within the special district, stacks with other exemptions, and runs from January 1 after voter approval through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the Georgia House and Senate before the Act can become law.
• Section 4 schedules a November 2026 referendum in the city, specifies the ballot language, and sets automatic repeal if voters reject it or no election occurs.
• Section 5 sets the Act's general effective date as upon the Governor's approval or it becoming law without signature, except for the referendum timing in Section 4.

1. 2026-06-22House Lost Reconsidered Bill/Resolution (Cámara de Representantes)
2. 2026-06-22House Reconsidered (Cámara de Representantes)
3. 2026-06-20House Notice to Reconsider (Cámara de Representantes)
4. 2026-06-20House Third Reading Lost (Cámara de Representantes)
5. 2026-06-20House Third Readers (Cámara de Representantes)
6. 2026-06-20House Committee Favorably Reported (Cámara de Representantes)
7. 2026-06-18House Second Readers (Cámara de Representantes)
8. 2026-06-17House First Readers (Cámara de Representantes)

• Gerald Greene (R, HD-154)Patrocinador principal

1. AprobadaVotación: Cámara de Representantes20 de junio de 2026

   95 a favor, 67 en contra (5 sin votar, 12 ausentes)

   Local Calendar : House Vote #5

2. AprobadaVotación: Cámara de Representantes22 de junio de 2026

   97 a favor, 75 en contra (1 sin votar, 6 ausentes)

   Local Calendar: House Vote #9

3. AprobadaVotación: Cámara de Representantes22 de junio de 2026

   99 a favor, 74 en contra (1 sin votar, 5 ausentes)

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• local sales tax
• Early County
• Jakin ballot referendum