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Georgia House Bill 78EX proposes Tift County homestead tax exemption funded by new sales tax

Original title: Tifton, City of; ad valorem tax; provide homestead exemption

Last action · June 23, 2026: House Lost Reconsidered Bill/ResolutionSponsors: Jaclyn Ford and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 78EX establishes a homestead exemption from City of Tifton , funded by the proceeds of a new Local Homestead Option Sales Tax () within Tift County. The measure requires approval by local voters in a referendum scheduled for November 2026 before taking effect on January 1, 2027.

Why it matters

Property owners in the City of Tifton could see their municipal property tax liability offset by sales tax revenue, contingent upon passing a local referendum.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

City of Tifton homeowners

Homeowners may receive a homestead exemption from municipal ad valorem taxes funded by sales tax proceeds, contingent upon voter approval.

Directly affected

City of Tifton governing authority

The city governing authority is subject to the ad valorem tax exemption and must bear the expense of conducting the referendum election.

Key Facts

  • The bill grants a homestead exemption from City of Tifton ad valorem taxes equal to the assessed value determined annually from a new Local Homestead Option Sales Tax (LHOST).
  • The exemption applies to taxable years beginning January 1, 2027, and ending December 31, 2039.
  • The measure requires a referendum submitted to City of Tifton electors residing within the special district on the Tuesday following the first Monday in November, 2026.
  • If approved by more than half of the votes cast, Section 1 takes effect on January 1, 2027.
Show all 7 facts
  • If the act is not approved or the election is not conducted, the act is automatically repealed on the 365th calendar day following the election date.
  • Homeowners who previously received a homestead exemption for the city for the preceding tax year and remain eligible do not need to file a new application.
  • Enactment under the Constitution of the State of Georgia requires a two-thirds' majority vote in both the Senate and the House of Representatives.

Frequently Asked Questions

What does House Bill 78EX do?
It provides a homestead exemption from City of Tifton funded by proceeds from a new Local Homestead Option Sales Tax () in Tift County, subject to voter approval.
When will voters decide on this measure?
The election superintendent must conduct a referendum on the Tuesday following the first Monday in November, 2026.
Do homeowners need to reapply every year to get the exemption?
Once granted, the exemption is automatically renewed from year to year as long as the person occupies the residence as a homestead and remains eligible.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

8 actions
  1. Jun 23, 2026HouseCommittee
    House Committee Favorably Reported
  2. Jun 23, 2026House
    House Third Readers
  3. Jun 23, 2026House
    House Third Reading Lost
  4. Jun 23, 2026House
    House Reconsidered
  5. Jun 23, 2026House
    House Lost Reconsidered Bill/Resolution
  6. Jun 22, 2026House
    House Second Readers
Show 2 earlier actions
  1. Jun 20, 2026HouseIntroduced
    House First Readers
  2. Jun 18, 2026HouseIntroduced
    House Hopper

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Secretary of State, Tift County, City of Tifton
OrganizationSecretary of State“Recipient of the election results certification.”Map →
locationTift County“County conterminous with the special district for the sales tax.”Map →
locationCity of Tifton“Municipality subject to the proposed ad valorem tax exemption.”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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