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Read. Follow. Verify.Georgia House Bill 84EX Proposes LHOST-Funded Homestead Exemption for City of Morgan
Last action · June 23, 2026: House Second ReadersSponsor: Gerald Greene
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What This Bill Would Do
Georgia House Bill 84EX authorizes a local homestead exemption from City of Morgan property taxes, funded through a new Local Homestead Option Sales Tax () in Calhoun County, pending voter approval in November 2026.
Property owners in the City of Morgan could have their city tax liability entirely offset by sales tax proceeds if voters approve the referendum, shifting local tax burdens.
- Local Homestead Option Sales Taxes (LHOST) in Georgia allow counties and municipalities to use sales tax revenue 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.
City of Morgan homeowners
Homeowners may receive an exemption from city ad valorem property taxes equal to the assessed value of their property, funded by sales tax proceeds.
City of Morgan governing authority
The city's ad valorem tax revenue structure changes, funding for elections is required, and implementation duties are imposed.
Calhoun County electors
Voters residing within the special district must decide whether to approve or reject the Act and the new sales tax via referendum.
Key Facts
- Grants each eligible resident of the special district an exemption from all City of Morgan ad valorem taxes in an amount equal to the assessed value of their homestead property.
- The homestead exemption is funded annually based upon the net proceeds of a new Local Homestead Option Sales Tax (LHOST) collected within Calhoun County.
- Requires property owners or their agents to file an application with the local tax official to determine initial and continuing eligibility, with automatic annual renewals thereafter.
- Automatically carries over for persons who received another city homestead exemption in the immediately preceding tax year without requiring a new application.
Show all 8 facts
- Applies to taxable years beginning on January 1 of the year subsequent to voter approval and ends on December 31, 2039.
- Requires a referendum to be conducted by the city election superintendent on the Tuesday following the first Monday in November, 2026.
- Mandates that if more than one-half of the votes cast are in favor, Section 1 becomes effective on January 1, 2027; otherwise, the Act is automatically repealed on the 365th day following the election.
- Requires a two-thirds' majority vote in both the Senate and the House of Representatives to pass, pursuant to the Constitution of the State of Georgia.
Frequently Asked Questions
Who qualifies for the homestead exemption under House Bill 84EX?
What funds the homestead exemption?
When will voters decide on this measure?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
3 actions- Jun 23, 2026HouseHouse Second Readers
- Jun 22, 2026HouseIntroducedHouse First Readers
- Jun 20, 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.
Ad Valorem Replacement via Sales Tax
The measure establishes a direct structural linkage between a new Local Homestead Option Sales Tax and the complete exemption of city ad valorem property taxes for homestead properties.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance45How much this matters to a regular citizen
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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