HB 70: Toombs County; ad valorem tax; provide homestead exemption

This bill applies only to Toombs County. It sets up a homestead exemption, a break on property taxes for a primary home, that would offset county ad valorem (property) taxes by an amount tied to money raised from a new Local Homestead Option Sales Tax (LHOST) collected in a special tax district covering the whole county. Homeowners would apply once through the local tax official and the exemption would renew automatically each year as long as they stay eligible. It would not replace other homestead exemptions and would not apply to school or other non-county taxes. The change cannot take effect unless Toombs County voters approve it in a November 2026 referendum and the General Assembly passes the bill by a two-thirds vote. If approved, the exemption runs from January 1, 2027 through December 31, 2039, and the sales tax runs from 2028 through 2037. If voters reject it or no valid election is held, the whole Act repeals automatically about a year after the election date.

• Creates a homestead exemption from Toombs County property taxes equal to the assessed value covered by new sales tax proceeds collected in the county's special tax district.
• Requires homeowners to apply once with the local tax official, after which the exemption renews automatically each year without a new application.
• Limits the exemption so it only applies to county taxes, only to property in the special district, and only in addition to other existing homestead exemptions.
• Requires a countywide referendum in November 2026 before the exemption can take effect, and sets an automatic repeal if voters reject it or the election is not properly held.
• Sets the exemption period from January 1, 2027 to December 31, 2039, tied to a Local Homestead Option Sales Tax imposed from 2028 through 2037.

Homeowners in Toombs County who qualify for a homestead exemption, the county's tax officials who process applications, the county election superintendent who must run the referendum, and county government, which relies on the property tax and sales tax revenue affected by this bill.

If voters approve it, eligible Toombs County homeowners would see part of their home's assessed value shielded from county property taxes, with the lost revenue offset by a new local sales tax that all shoppers in the county would pay, shifting some tax burden from homeowners to consumers.

• Section 1 defines key terms and grants the homestead exemption based on net proceeds of the new Local Homestead Option Sales Tax (LHOST) collected in the special district conterminous with Toombs County.
• Section 1(c)-(d) sets application and automatic renewal rules, requiring homeowners to notify the tax official if they become ineligible.
• Section 1(e) limits the exemption to county taxes, to property inside the special district, and makes it additional to other homestead exemptions, running from 2027 through December 31, 2039.
• Section 1(f) sets the LHOST collection period from January 1, 2028 through December 31, 2037.
• Section 3 requires a two-thirds vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 4 requires a November 2026 countywide referendum with specific ballot language, and sets automatic repeal 365 days after the election if voters reject it or the election is not properly conducted.
• Section 4(c) allows any county voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

1. 2026-06-23House Lost Reconsidered Bill/Resolution (Cámara de Representantes)
2. 2026-06-23House Reconsidered (Cámara de Representantes)
3. 2026-06-22House Notice to Reconsider (Cámara de Representantes)
4. 2026-06-22House Third Reading Lost (Cámara de Representantes)
5. 2026-06-22House Third Readers (Cámara de Representantes)
6. 2026-06-22House Committee Favorably Reported (Cámara de Representantes)
7. 2026-06-20House Second Readers (Cámara de Representantes)
8. 2026-06-18House First Readers (Cámara de Representantes)

• Leesa Hagan (R, HD-156)Patrocinador principal

1. AprobadaVotación: Cámara de Representantes22 de junio de 2026

   97 a favor, 74 en contra (2 sin votar, 6 ausentes)

   Local Calendar: House Vote #8

2. AprobadaVotación: Cámara de Representantes23 de junio de 2026

   97 a favor, 72 en contra (6 sin votar, 4 ausentes)

   Previous Local Calendar: House Vote #16

3. AprobadaVotación: Cámara de Representantes23 de junio de 2026

   97 a favor, 72 en contra (5 sin votar, 5 ausentes)

   Local Calendar : House Vote #17

• property taxes
• homestead exemption
• Toombs County
• local sales tax
• county referendum