HB 28: Fitzgerald, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Fitzgerald and the special tax district that covers Ben Hill County. It would create a homestead exemption, a reduction in the taxable value of a primary home, from all City of Fitzgerald property taxes. The exempted amount would be set each year based on how much money a new Local Homestead Option Sales Tax (LHOST) brings in within the district, rather than being a fixed dollar figure. Homeowners would need to apply for the exemption once, and it would then renew automatically each year as long as they stay eligible. The exemption would stack on top of any other homestead exemption a homeowner already has. Because it changes local tax law, the bill needs a two-thirds vote in the General Assembly and must also be approved by Fitzgerald voters in a November 2026 referendum. If approved, it would run from 2027 through the end of 2039; if rejected or no election is held, the bill repeals itself.

• Creates a new homestead exemption from all City of Fitzgerald property taxes, sized each year to match the local sales tax proceeds collected in the Ben Hill County special district.
• 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 apply on top of, not instead of, any other homestead exemption a resident already receives.
• Sets the exemption to run from January 1 of the year after voter approval through December 31, 2039.
• Requires a citywide referendum in November 2026 and a two-thirds vote in the state House and Senate before the exemption can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Homeowners in the City of Fitzgerald who live within the special tax district covering Ben Hill County, the city's tax officials who process applications, the county election superintendent who must run the referendum, and shoppers in the district who would pay the new local sales tax funding the exemption.

If voters approve it, eligible Fitzgerald homeowners would see part of their home's value shielded from city property taxes, with the amount shifting each year based on local sales tax collections rather than staying fixed. The change depends on a separate new 1 percent sales tax being adopted in the district.

• Section 1 defines key terms and grants the homestead exemption from all City of Fitzgerald ad valorem (property) taxes, tied to LHOST sales tax proceeds under O.C.G.A. Article 2C of Chapter 8 of Title 48.
• Section 1(c) and (d) set the application process, letting homeowners who already have a homestead exemption qualify without a new application, and providing automatic annual renewal.
• Section 1(e) clarifies the exemption applies only to city taxes on property within the special district, stacks with other exemptions, and runs from the year after voter approval through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 4 requires a November 2026 referendum in Fitzgerald, sets the ballot language, and provides that the Act takes effect January 1, 2027 only if a majority vote yes.
• Section 4(b) provides that if voters reject the measure or no election is held, the Act automatically repeals 365 days after the election date.
• Section 4(c) allows any city elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.

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)

• Noel Williams (R, HD-148)Patrocinador principal
• Leesa Hagan (R, HD-156)
• Angie O'Steen (R, HD-169)

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
• Fitzgerald Georgia
• Ben Hill County
• local sales tax