HB 83: Forsyth County; ad valorem tax; provide homestead exemption

This bill applies only to Forsyth County. It would create a homestead exemption, a break on property taxes for a primary home, that offsets the county's ad valorem (property) taxes by an amount tied to money raised from a new Local Homestead Option Sales Tax (LHOST) collected within the county. The exemption would apply on top of any other homestead exemptions homeowners already receive, not instead of them. The sales tax would run from January 1, 2028 through December 31, 2033, and the related tax exemption would apply from the year after voter approval through December 31, 2035. Because it changes local taxation, the bill needs a two-thirds vote in the state House and Senate, and it must also be approved by Forsyth County voters in a referendum held by November 2027. If voters reject it or no election is held, the bill repeals itself automatically about a year later.

• Creates a homestead exemption in Forsyth County equal to the assessed value increase covered by new local sales tax proceeds, reducing county property tax bills for homeowners.
• Requires homeowners to apply for the exemption once, after which it renews automatically each year as long as they remain eligible.
• Ties the exemption to a new 1 percent Local Homestead Option Sales Tax collected in the county from January 1, 2028 through December 31, 2033.
• Sets the exemption to run from the year after voter approval through December 31, 2035, and requires a two-thirds vote in the General Assembly to pass.
• Requires a countywide referendum by November 2027 and makes the whole Act automatically repeal if voters reject it or no election occurs.

Forsyth County homeowners who claim a homestead exemption on their primary residence, the Forsyth County tax commissioner's office, the county election superintendent, and Forsyth County shoppers who would pay the new local sales tax that funds the exemption.

If voters approve it, Forsyth County homeowners could see a lower property tax bill on their primary home, paid for indirectly through a new sales tax collected on purchases in the county rather than through the property tax base alone.

• Section 1 defines key terms, including 'homestead property' and 'LHOST,' and grants the exemption based on annual net proceeds of the new sales tax.
• Section 1(c) requires an application for the exemption but exempts homeowners who already hold an equivalent exemption and remain eligible.
• Section 1(e) specifies the exemption applies only to county-levied taxes on property in the special district, and runs from the year after referendum approval through December 31, 2035.
• Section 1(f) sets the LHOST collection period from January 1, 2028 through December 31, 2033.
• Section 3 requires a two-thirds majority vote in both legislative chambers for the Act to become law.
• Section 4 requires a countywide referendum by the Tuesday after the first Monday in November 2027, with specific ballot language, and provides for automatic repeal if the measure fails or no election occurs.
• Section 4(c) allows any county elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.

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

• Brent Cox (R, HD-028)Patrocinador principal
• Carter Barrett (R, HD-024)

1. AprobadaVotación: Cámara de Representantes23 de junio de 2026

   96 a favor, 71 en contra (8 sin votar, 4 ausentes)

   Local Calendar : House Vote #13

2. AprobadaVotación: Cámara de Representantes23 de junio de 2026

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

   Local Calendar: House Vote #14

3. AprobadaVotación: Cámara de Representantes23 de junio de 2026

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

   Local Calendar : House Vote #15

• property taxes
• homestead exemption
• Forsyth County
• local sales tax
• referendum