HB 34: Plains, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Plains in Sumter County. It would create a homestead exemption, a break on property taxes for a primary home, that reduces a homeowner's city ad valorem (property) tax bill by an amount tied to the money raised each year by a new Local Homestead Option Sales Tax (LHOST) collected in the special tax district covering all of Sumter County. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The exemption would only affect city taxes, not county or school taxes, and would stack on top of any other homestead exemption a homeowner already has. It would run from January 1 of the year after voters approve it through December 31, 2039. Because it involves a local sales tax swap for property tax relief, the bill needs a two-thirds vote in both the Georgia House and Senate, and then approval by City of Plains voters in a referendum set for November 2026. If voters reject it or no election is held, the bill repeals itself automatically about a year later.

• Creates a City of Plains homestead exemption equal each year to the assessed value covered by new local sales tax proceeds collected in the Sumter County special tax district.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
• Limits the exemption to city taxes only, keeps it separate from and additional to other homestead exemptions, and sets it to expire December 31, 2039.
• Requires a citywide referendum in November 2026 before the exemption can take effect, and requires a two-thirds vote in the General Assembly to pass.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if no valid election is held.

Homeowners in the City of Plains who claim the property as their primary residence, the City of Plains government and its tax officials, the Sumter County election superintendent who must run the referendum, and shoppers in Sumter County who would pay the new one percent local sales tax funding the exemption.

If approved by voters, Plains homeowners would see their city property tax bills reduced each year based on how much the new local sales tax raises, effectively shifting some of the city's tax burden from homeowners to anyone making purchases in Sumter County.

• Section 1 defines key terms and grants the exemption, tying its dollar value to net proceeds from the new LHOST collected within the Sumter County special district.
• Section 1(c) and (d) set application rules: a one-time filing is required, and the exemption then renews automatically each year without reapplication.
• Section 1(e) limits the exemption to city-levied taxes, to real property within the special district, and makes it run alongside other homestead exemptions rather than replace them, from the year after 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 schedules a referendum for the Tuesday after the first Monday in November 2026 and sets the exemption to take effect January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or no valid election occurs, the entire Act automatically repeals 365 days after the election date.
• Section 4(c) allows any Plains voter in the special district to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote 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)

• Mike Cheokas (R, HD-151)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
• Sumter County
• City of Plains referendum