HB 25: Stephens County; ad valorem tax; provide homestead exemption

This bill applies only to Stephens County. It would create a homestead exemption, a reduction in the taxable value of a primary home, from county property taxes. The exemption amount would not be fixed; it would be recalculated each year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within the county. That sales tax would run from January 1, 2028 through December 31, 2037, and the exemption itself would apply from the year after voter approval through December 31, 2039. Homeowners who already have another homestead exemption and remain eligible would not need to reapply; new applicants would file with the county tax official. The exemption only affects county-level property taxes, not school or state taxes, and stacks on top of other homestead exemptions. Because it changes local tax law tied to a constitutional sales tax provision, it needs a two-thirds vote in the General Assembly and voter approval in a November 2026 referendum. If voters reject it or no election is held, the bill automatically repeals.

• Creates a homestead exemption from Stephens County property taxes whose dollar amount is recalculated annually based on new local sales tax revenue.
• Establishes a Local Homestead Option Sales Tax (LHOST) of 1 percent in Stephens County to run from January 1, 2028 through December 31, 2037.
• Lets homeowners who already qualify for another county homestead exemption receive this one automatically without a new application, as long as they stay eligible.
• Requires a countywide referendum in November 2026; the exemption only takes effect if a majority of voters approve it.
• Automatically repeals the whole Act if voters reject it or if the required election is not held within 365 days of the scheduled election date.
• Sets the exemption to apply only to county-level taxes, not school or state property taxes, and to run through December 31, 2039.

Homeowners in Stephens County who claim a homestead exemption, the county tax commissioner's office that processes applications, the county election superintendent who must run the November 2026 referendum, and local shoppers who would pay the new 1 percent sales tax that funds the exemption.

If approved by voters, Stephens County homeowners would see a portion of their home's value shielded from county property taxes each year, with the size of that break shifting depending on sales tax collections, while everyone in the county would pay an extra penny per dollar in sales tax to fund it.

• Section 1 defines terms, ties the exemption amount to net LHOST proceeds collected annually within the special district, and sets the LHOST rate period as January 1, 2028 to December 31, 2037.
• Section 1(c)-(d) sets the application process, letting people with an existing homestead exemption skip reapplying and requiring notice if they later become ineligible.
• Section 1(e) limits the exemption to county-level ad valorem taxes, restricts it to property within the special district, and makes it run through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 4 calls for a countywide referendum on November 2026 with specific ballot language, and provides for automatic repeal if voters reject it or the election is not held.
• Section 4(c) allows a court-ordered writ of mandamus to force the election superintendent to conduct 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)

• Chris Erwin (R, HD-032)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
• Stephens County
• referendum