HB 35: Webster County; ad valorem tax; provide homestead exemption

This bill applies only to Webster County. It would create a homestead exemption, a break on property taxes for a primary home, that offsets county property taxes by an amount tied to money raised from a new Local Homestead Option Sales Tax (LHOST) within the county. Homeowners would need to apply once with the county tax official, and the exemption would renew automatically each year as long as they remain eligible. The exemption would apply only to Webster County's own property taxes, not school or state taxes, and would stack on top of any other homestead exemption a homeowner already has. It would run from January 1, 2027 through the end of 2039, tied to a sales tax collected from 2028 through 2037. Because it affects only Webster County, the bill needs a two-thirds vote in the General Assembly and must be approved by Webster County voters in a November 2026 referendum before taking effect.

• Creates a homestead exemption for Webster County property taxes equal to the assessed value covered by new local sales tax proceeds.
• Funds the exemption through a new 1 percent Local Homestead Option Sales Tax (LHOST) collected within the county from 2028 to 2037.
• Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year.
• Limits the exemption to county-level property taxes only, stacking it on top of any other homestead exemptions already in place.
• Sets the exemption period from January 1 of the year after voter approval through December 31, 2039.
• Requires a November 2026 referendum in Webster County and automatic repeal of the law if voters reject it or the election is not held.

Homeowners in Webster County who occupy their property as a primary residence, the Webster County tax official who processes exemption applications, the county election superintendent who must run the referendum, and county government, which loses some property tax revenue offset by new sales tax collections.

If voters approve it, homeowners in Webster County would see their county property tax bills reduced based on how much the new local sales tax raises, effectively shifting some of the tax burden from property owners to anyone making purchases subject to the sales tax within the county.

• Section 1 defines key terms and grants the exemption, tying its value to LHOST proceeds collected under O.C.G.A. § 48-8-109.50 and related code sections.
• Section 1(c) and (d) set application rules, allowing automatic renewal for people already receiving a similar exemption and requiring notice if someone becomes ineligible.
• Section 1(e) limits the exemption to county taxes only, restricts it to property within the special district, and sets it to run from approval through December 31, 2039.
• Section 1(f) sets the LHOST collection period from January 1, 2028 to December 31, 2037.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, as required by the Georgia Constitution.
• Section 4 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with automatic repeal if voters reject it or no election occurs.
• Section 5 sets the general effective date as approval by the Governor, except for the referendum-related provisions 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)

• 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
• Webster County
• ballot referendum