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Read. Follow. Verify.Worth County proposes property tax homestead exemption funded by a new local sales tax
Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Bill Yearta
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What This Bill Would Do
Worth County residents would receive a complete property tax exemption on their homesteads funded by a new 1 percent Local Homestead Option Sales Tax, subject to voter approval in a November 2026 referendum.
Property owners in Worth County could see their county entirely offset by sales tax revenue, shifting a portion of local government funding from property levies to consumption taxes.
- Local option sales taxes in Georgia require specific legislative authorization and voter approval via referendum to be enacted and applied to local exemptions. context
- Worth County is located in southwest Georgia and operates under a county commission form of government. context
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.
Worth County residents
Eligible homeowners receive a homestead exemption from county ad valorem taxes, while all consumers face a new 1 percent sales tax.
Worth County governing authority
The county authority loses ad valorem tax revenue offset by the sales tax and must bear the expenses of conducting the referendum.
Key Facts
- Worth County residents are granted a homestead exemption from all county ad valorem taxes in an amount determined annually by the net proceeds of a new Local Homestead Option Sales Tax (LHOST).
- The LHOST would be imposed at a 1 percent rate from January 1, 2028, until December 31, 2037.
- The homestead exemption would apply to taxable years beginning January 1, 2027, and ending December 31, 2039, if approved.
- Homeowners who received a homestead exemption in the previous year are automatically eligible without filing a new application.
Show all 6 facts
- A referendum on the measure will be held on the Tuesday following the first Monday in November 2026.
- If approved by more than half of the voters, the tax exemption takes effect on January 1, 2027; otherwise, the Act is automatically repealed on the 365th calendar day following the election.
Frequently Asked Questions
How will the Worth County homestead exemption be funded?
Do I need to reapply every year to receive the homestead exemption?
When will voters decide on this measure?
What else do you want to know?
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
9 actions- Jun 22, 2026HouseHouse Reconsidered
- Jun 22, 2026HouseHouse Lost Reconsidered Bill/Resolution
- Jun 20, 2026HouseCommitteeHouse Committee Favorably Reported
- Jun 20, 2026HouseHouse Third Readers
- Jun 20, 2026HouseHouse Third Reading Lost
- Jun 20, 2026HouseHouse Notice to Reconsider
Show 3 earlier actions
- Jun 18, 2026HouseHouse Second Readers
- Jun 17, 2026HouseIntroducedHouse Hopper
- Jun 17, 2026HouseIntroducedHouse First Readers
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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Local Tax Structure Shift
The legislation implements a mechanism to transition local ad valorem property tax burdens to a consumption-based local sales tax via voter referendum.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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