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Read. Follow. Verify.Toombs County proposes homestead property tax exemption funded by a 1-percent sales tax subject to November 2026 referendum
Last action · June 23, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Leesa Hagan
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What This Bill Would Do
Residents of Toombs County may receive a complete exemption from county property taxes funded by a new 1 percent , provided voters approve the measure in a November 2026 referendum. If approved, the sales tax would run from January 1, 2028, through December 31, 2037, and the tax exemption would apply from January 1, 2027, through December 31, 2039.
Homeowners in Toombs County could see their county property tax liability eliminated up to the assessed value of their , shifted instead to proceeds generated by a new local sales tax.
- Local Homestead Option Sales Taxes (LHOST) in Georgia allow counties to implement a sales tax to provide property tax relief to local homeowners, subject to state statutory guidelines and voter approval. 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.
Toombs County homeowners
Homeowners are eligible to receive a property tax exemption on their homestead property up to its assessed value, subject to voter approval.
Toombs County governing authority
The county government's ad valorem tax revenue structure changes with the introduction of the LHOST and the corresponding homestead exemption.
Key Facts
- Grants a homestead exemption from Toombs County ad valorem taxes in the amount of the assessed value determined annually by a new Local Homestead Option Sales Tax (LHOST).
- Requires approval by a majority of voters in a referendum conducted on the Tuesday following the first Monday in November, 2026.
- Establishes that if approved, the LHOST will be imposed from January 1, 2028, until December 31, 2037.
- Sets the effective period for the tax exemption from January 1, 2027, through December 31, 2039, upon voter approval.
Show all 6 facts
- Requires homeowners to file an application with the local tax official unless they already receive another county homestead exemption and remain eligible.
- Provides that the exemption is in addition to, and not in lieu of, any other applicable homestead exemptions.
Frequently Asked Questions
How will the homestead property tax exemption be funded?
Do I need to submit a new application to receive this exemption?
When does the sales tax take effect if voters approve the 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 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 Property-to-Sales Tax Substitution
The measure creates a mechanism to completely offset county ad valorem taxes on homestead properties using revenue generated from a local sales tax.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy50Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
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