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Read. Follow. Verify.Georgia proposes Local Homestead Option Sales Tax to exempt Patterson residents from city ad valorem property taxes
Last action · June 23, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Steven Meeks
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What This Bill Would Do
House Bill 72EX proposes a full tax exemption for residents of the City of Patterson, funded by a new Local Homestead Option Sales Tax (LHOST) in Pierce County, pending approval in a November 2026 referendum. If approved by voters, the exemption would take effect on January 1, 2027, and remain in place through December 31, 2039.
Homeowners in the City of Patterson could see their city property tax bills completely offset by new sales tax revenue, provided voters approve the measure in November 2026 and property owners meet application or renewal criteria.
- Representative Steven Meeks represents the 178th district in the Georgia House of Representatives. 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.
City of Patterson homeowners
Eligible residents receive a homestead exemption from city ad valorem taxes up to an amount determined by annual LHOST proceeds.
City of Patterson election superintendent
Must call, conduct, and publish notice for the November 2026 referendum and certify the results to the Secretary of State.
Key Facts
- Grants City of Patterson residents a homestead exemption from all municipal ad valorem taxes in an amount equal to the assessed value determined annually by new LHOST proceeds.
- Requires approval by a majority of voters in an election held on the Tuesday following the first Monday in November, 2026.
- If approved, the exemption applies to taxable years beginning January 1, 2027, and ending December 31, 2039.
- Homeowners who received a homestead exemption in the preceding tax year do not need to reapply to receive the new exemption.
Show all 6 facts
- Property value exceeding the exempted amount remains subject to taxation.
- Electors may apply for a writ of mandamus to compel the election superintendent to conduct the required election if they fail or refuse to do so.
Frequently Asked Questions
How will the homestead property tax exemption be funded?
Do I need to file a new application if I already receive a homestead exemption?
When does the tax exemption expire?
What else do you want to know?
News Coverage
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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 23, 2026HouseHouse Reconsidered
- Jun 23, 2026HouseHouse Lost Reconsidered Bill/Resolution
- Jun 22, 2026HouseCommitteeHouse Committee Favorably Reported
- Jun 22, 2026HouseHouse Third Readers
- Jun 22, 2026HouseHouse Third Reading Lost
- Jun 22, 2026HouseHouse Notice to Reconsider
Show 3 earlier actions
- Jun 20, 2026HouseHouse Second Readers
- Jun 18, 2026HouseIntroducedHouse First Readers
- Jun 17, 2026HouseIntroducedHouse 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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Local Tax Mechanism Shift
The measure couples a municipal property tax exemption directly to the creation of a new Local Homestead Option Sales Tax (LHOST) within Pierce County.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance60How 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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