HB 24: Franklin County; ad valorem tax; provide homestead exemption

This bill applies only to Franklin County, Georgia. It sets up a homestead exemption from county ad valorem (property) taxes, but the exemption amount is not a fixed dollar figure. Instead it equals whatever value is generated each year from the net proceeds of a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax that would be collected within a special district covering the whole county. Homeowners would need to apply once with the county tax official, but the exemption renews automatically each year as long as they stay eligible. The exemption stacks on top of any other homestead exemptions a person already has. Under the bill, the sales tax would run from January 1, 2028 through December 31, 2037, and the exemption would apply through December 31, 2039. None of this takes effect unless Franklin County voters approve it in a November 2026 referendum, and the legislature itself must approve the bill by a two-thirds vote in both chambers because it involves a constitutional homestead exemption.

• Creates a homestead exemption for Franklin County property owners equal to the value generated annually by a new 1 percent local sales tax (LHOST) collected in the county.
• Requires most homeowners to file a one-time application with the local tax official, though those already receiving another homestead exemption are automatically enrolled.
• Makes the exemption renew automatically each year without reapplication, as long as the homeowner keeps living there and stays 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 any part of the exemption or tax can take effect, and requires a two-thirds vote in the General Assembly to pass.
• Automatically repeals the entire Act one year after the election if voters reject it or if the election is not properly held.

Homeowners in Franklin County who claim a homestead exemption, the Franklin County tax commissioner's office, the county election superintendent who must run the referendum, and shoppers in the county who would pay the new 1 percent sales tax that funds the exemption.

If voters approve it, Franklin County homeowners could see part of their property tax bill offset by revenue from a new sales tax paid by everyone shopping in the county, shifting some of the local tax burden from property owners to consumers, for roughly a decade.

• Section 1 defines key terms, ties the exemption's size to net LHOST sales tax proceeds collected in the special district, and requires an application unless the homeowner already has another homestead exemption.
• Section 1(e) clarifies the exemption applies only to county-levied taxes, only within the special district, stacks with other exemptions, and runs from the year after voter 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 House and Senate for the bill to become law, citing the Georgia Constitution.
• Section 4 requires a countywide referendum in November 2026 with specific ballot language, and makes Section 1 effective January 1, 2027 only if voters approve it.
• Section 4(b) automatically repeals the Act 365 days after the election if voters reject it or the election is not properly conducted.
• Section 4(c) allows any Franklin County voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

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)

• Alan Powell (R, HD-033)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
• Franklin County
• local sales tax
• county referendum