HB 67: Rome, City of; ad valorem tax; provide homestead exemption

Right now, City of Rome homeowners pay property taxes without this particular break. This bill would create a homestead exemption, a reduction in the taxable value of a primary home, for residents living within a special tax district that covers all of Floyd County. The size of the exemption would be set every year based on the money collected from a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax that would also need voter approval under separate state law. Homeowners would have to apply once with the local tax official, and the exemption would then renew automatically each year as long as they still qualify. The exemption would stack on top of any other homestead exemptions a person already has. Because it involves a local sales tax swap, the bill needs a two-thirds vote in the General Assembly and then approval by Rome voters within the special district in a November 2026 referendum. If approved, it would run from January 1, 2027 through the end of 2039; if rejected or the election isn't held, the whole Act repeals itself a year after the election date.

• Creates a new City of Rome property tax exemption whose dollar amount is recalculated each year based on proceeds from a new 1 percent local sales tax (LHOST) collected in the Floyd County special district.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without a new filing.
• Makes the exemption apply only to Rome's city ad valorem taxes and only to property inside the special district, stacking on top of any other homestead exemptions already in place.
• Sets the exemption to run from January 1 of the year after voter approval through December 31, 2039, then expire.
• Requires a November 2026 referendum in Rome for voters to approve or reject the exemption, and requires a two-thirds vote in the General Assembly first.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if the election is not held as required.

Homeowners in the City of Rome who live within the Floyd County special tax district, the City of Rome government and its tax officials, the Rome election superintendent who must run the referendum, and Floyd County residents who would pay the new 1 percent local sales tax that funds the exemption.

If voters approve it, homeowners in Rome would see part of their home's value shielded from city property taxes, with the amount shifting the tax burden toward a new local sales tax paid by everyone who buys goods in the district, including non-homeowners and visitors.

• Section 1 defines key terms, including 'homestead property' and 'LHOST,' and grants the annual exemption tied to LHOST sales tax proceeds collected in the special district.
• Section 1(c)-(d) sets application rules, including automatic renewal each year and a duty to report if a homeowner becomes ineligible.
• Section 1(e) limits the exemption to Rome city taxes only, to property inside the special district, makes it additional to other exemptions, and sets it to run from approval through December 31, 2039.
• Section 3 requires the bill to pass by a two-thirds majority in both the House and Senate under the Georgia Constitution.
• Section 4 schedules a November 2026 referendum in Rome, specifies the ballot question, and sets the exemption to take effect January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or no election is held, the entire Act automatically repeals 365 days after the election date.
• Section 4(c) allows any Rome elector to seek a court order (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)

• Eddie Lumsden (R, HD-012)Patrocinador principal
• Katie Dempsey (R, HD-013)
• Matt Barton (R, HD-005)

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
• City of Rome
• local sales tax
• Floyd County referendum