HB 73: East Dublin, City of; ad valorem tax; provide homestead exemption

This bill creates a homestead exemption, a break on property taxes for a primary home, from City of East Dublin property taxes (called ad valorem taxes). The exempted amount each year would equal the assessed value of a homestead, funded by money collected through a new Local Homestead Option Sales Tax (LHOST), a 1 percent sales tax that would be imposed in a special district covering all of Laurens County under a separate state law (O.C.G.A. § 48-8-109.50 and related sections). 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. It applies only to city taxes, not county or school taxes, and stacks on top of any other homestead exemption a person already has. Because it involves a local sales tax swap, the bill needs a two-thirds vote in the General Assembly and voter approval in a November 2026 referendum. If approved, it takes effect January 1, 2027 and runs through December 31, 2039; if rejected, the whole Act repeals itself.

• Creates a homestead exemption that removes the full assessed value of a homestead from City of East Dublin property taxes, funded by proceeds from a new local sales tax.
• 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, not county or school district taxes, and makes it stack on top of other existing homestead exemptions.
• Requires a two-thirds majority vote in the General Assembly because the change affects tax procedures under the Georgia Constitution.
• Requires city voters within the special district (all of Laurens County) to approve the exemption in a November 2026 referendum before it can take effect.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, after which it is scheduled to end.

Homeowners who live in the City of East Dublin and within the special tax district covering Laurens County, the city's tax office staff who process applications, the county election superintendent who must run the referendum, and city government, which would lose property tax revenue offset by new sales tax proceeds.

If voters approve it, eligible East Dublin homeowners would pay little or no city property tax on their primary residence, with the lost revenue replaced by a new 1 percent sales tax paid by everyone shopping in Laurens County, shifting how the city funds itself.

• Section 1 defines key terms, including 'homestead property' and 'special district,' and grants the exemption based on annual LHOST sales tax proceeds collected in the district.
• Section 1(c) and (d) set application rules: homeowners must apply once, and the exemption then renews automatically each year without a new application.
• Section 1(e) limits the exemption to city-only taxes, applies it only within the special district, and makes it stack with other homestead exemptions, running from 2027 through December 31, 2039.
• Section 2 incorporates the terms of the state law governing local homestead option sales taxes (O.C.G.A. Article 2C, Chapter 8, Title 48).
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law.
• Section 4 schedules a referendum for November 2026, specifies the ballot question, and provides that the Act automatically repeals if voters reject it or the election is not held.
• Section 5 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 1.

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)

• James Hatchett (R, HD-155)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
• East Dublin
• Laurens County
• local sales tax