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Lanier County Proposes Sales Tax-Funded Homestead Property Tax Exemption Subject to Referendum

Original title: Lanier County; ad valorem tax; provide homestead exemption

Last action · June 23, 2026: House Lost Reconsidered Bill/ResolutionSponsor: James Burchett

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

A proposed state bill authorizes a tax exemption in Lanier County funded by a new 1 percent Local Homestead Option Sales Tax (), pending voter approval in a November 2026 referendum. If approved, the exemption takes effect January 1, 2027, and the sales tax will run from January 1, 2028, until December 31, 2037.

Why it matters

Property owners in Lanier County stand to have their county property taxes completely offset by sales tax proceeds if voters approve the referendum and the sales tax is enacted.

Background
  • Local Homestead Option Sales Taxes (LHOST) in Georgia are special sales and use taxes authorized under state law to provide property tax relief to homestead owners. 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.

Directly affected

Lanier County property owners

Eligible homeowners may receive an exemption from county ad valorem taxes equal to the assessed value determined annually by sales tax proceeds.

Directly affected

Lanier County governing authority

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

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Do I need to submit a new application to receive the homestead exemption if the measure passes?
If you received a homestead exemption from county for the immediately preceding tax year and remain eligible for the same property, you will be allowed the new exemption automatically without filing a new application.
What happens if the referendum is voted down?
If the Act is not approved by voters or the election is not properly conducted, the exemption provisions will not take effect, and the Act will be automatically repealed on the 365th calendar day following the election date.

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

Lanier County, Secretary of State
locationLanier County“The county subject to the proposed tax exemption and sales tax.”Map →
OrganizationSecretary of State“Recipient of the certified election results from the election superintendent.”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy35
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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