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SB 4EXGEORGIASession 2026_ssState Billin committee

Baldwin County Proposes LHOST-Funded Property Tax Homestead Exemption

Original title: Baldwin County; ad valorem taxes; homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST); provide homestead exemption

Last action · June 20, 2026: Senate Reconsidered LostSponsor: Rick Williams

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

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What This Bill Would Do

Baldwin County residents are offered a complete property tax exemption on the assessed value of their homestead, funded by a new 1 percent Local Homestead Option Sales Tax, pending voter approval in a November 2026 referendum.

Why it matters

Property owners in Baldwin County face a potential shift in their tax burden from local property taxes to sales tax revenue, with the exemption effective from January 1, 2027, through December 31, 2039, if approved by voters.

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

Baldwin County homestead property owners

Their county ad valorem property taxes on homestead property are exempted up to the assessed value determined by LHOST proceeds, subject to voter approval.

Directly affected

Baldwin County election superintendent

Required to call, conduct, publish notices for, and certify the results of the November 2026 referendum.

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 file a new application if I already receive a homestead exemption in Baldwin County?

No. If you previously applied for another homestead exemption, received it for the preceding tax year, and remain eligible for the same property, you will be allowed this new exemption without filing a new application.

What happens if the referendum fails in November 2026?

If the Act is not approved by more than half of the voters or if the election is not conducted as provided, Section 1 of the Act will not become effective, and the entire Act will be automatically repealed on the 365th calendar day following the election date.

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News Coverage

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

6 actions

Jun 20, 2026SenateCommittee
Senate Committee Favorably Reported
Jun 20, 2026Senate
Senate Local Lost
Jun 20, 2026Senate
Senate Reconsidered
Jun 20, 2026Senate
Senate Reconsidered Lost
Jun 17, 2026SenateIntroduced
Senate Hopper
Jun 17, 2026SenateIntroduced
Senate Read and Referred

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

What This Bill Would Do

Who It Would Affect

Key Facts

Frequently Asked Questions

News Coverage

Where This Stands

Procedural history

Version history

Voting Record

Lobbying Activity

Full breakdown

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