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Georgia House Bill 25EX Proposes Stephens County Property Tax Exemption Funded by Local Sales Tax

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

Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Chris Erwin

Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Would Do

Stephens County residents would receive a tax exemption equal to the assessed value of their home, funded by a new 1 percent , pending voter approval in a November 2026 referendum.

Why it matters

Property owners in Stephens County could see their county completely offset by sales tax revenue if voters approve the referendum, shifting tax burdens toward general sales purchases for a ten-year period starting in 2028.

Background
  • Local Option Sales Taxes (LOST) and Local Homestead Option Sales Taxes (LHOST) in Georgia require legislative authorization and subsequent local referendum approval before implementation. 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

Stephens County homeowners

Eligible homeowners will receive a property tax exemption matching the assessed value of their homestead property, funded by sales tax proceeds.

Directly affected

Stephens County governing authority

The county governing authority will oversee the application of the ad valorem tax exemption and bear the expenses of conducting the required 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

How will the homestead tax exemption be funded?
The exemption is funded by the proceeds of a new 1 percent collected within Stephens County.
Do I need to submit a new application every year to receive the exemption?
No. Once granted, the exemption automatically renews annually as long as the recipient continues to occupy the residence as a homestead and remains eligible.
What happens if the voters reject the referendum?
If the Act is not approved by voters or if the election is not conducted as required, the Act is automatically repealed on the 365th calendar day following the election date.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

9 actions
  1. Jun 22, 2026House
    House Reconsidered
  2. Jun 22, 2026House
    House Lost Reconsidered Bill/Resolution
  3. Jun 20, 2026HouseCommittee
    House Committee Favorably Reported
  4. Jun 20, 2026House
    House Third Readers
  5. Jun 20, 2026House
    House Third Reading Lost
  6. Jun 20, 2026House
    House Notice to Reconsider
Show 3 earlier actions
  1. Jun 18, 2026House
    House Second Readers
  2. Jun 17, 2026HouseIntroduced
    House Hopper
  3. Jun 17, 2026HouseIntroduced
    House 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

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

temporal pattern95% confidence

Asymmetric Exemption and Tax Windows

The sales tax is authorized to be collected from 2028 through 2037, while the property tax exemption runs through December 31, 2039.

Connected Entities

General Assembly of Georgia, Secretary of State, Stephens County
OrganizationGeneral Assembly of Georgia“The legislative body enacting the bill.”Map →
OrganizationSecretary of State“Receives certification of the election results from the county election superint”Map →
locationStephens County“The county where the ad valorem tax exemption and sales tax would apply.”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy45
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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