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Fannin County Bill Proposes Homestead Property Tax Exemption Funded by Local Sales Tax

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

Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Johnny Chastain

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 14EX proposes a homestead exemption from Fannin County matching the assessed value of , funded through a new 1 percent . The measure requires voter approval in a November 2026 referendum before taking effect.

Why it matters

Property owners in Fannin County could see their county entirely offset by revenues from a new local sales tax, subject to voter approval in the November 2026 election and subsequent implementation of the tax from 2028 through 2037.

Background
  • Homestead exemptions in Georgia remove a portion of the value of residential property from taxation, reducing property tax bills for qualifying primary homeowners. context
  • A Local Homestead Option Sales Tax (LHOST) allows qualifying counties in Georgia to levy a sales tax to fund property tax relief for homestead owners, subject to local referendum 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.

Directly affected

Fannin County homestead property owners

Eligible residents would receive an exemption from county ad valorem taxes on their homestead property equal to its assessed value, funded by a local sales tax.

Directly affected

Fannin County governing authority

The county is responsible for bearing the expense of the referendum election and administering the ad valorem tax changes.

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 would the homestead exemption be funded?
The exemption would be funded through the net proceeds of a new 1 percent implemented within Fannin County.
Do homeowners need to file a new application to receive this exemption?
Homeowners who received another county homestead exemption in the immediately preceding tax year and remain eligible do not need to file a new application; the exemption is automatically renewed.
When would voters decide on this measure?
The election superintendent must submit the Act to county electors for approval or rejection during an election on the Tuesday following the first Monday in November, 2026.

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 pattern90% confidence

Extended Exemption Window with Shorter Sales Tax Duration

The homestead exemption is authorized to run through December 31, 2039, whereas the LHOST itself is scheduled to be imposed only from January 1, 2028, until December 31, 2037.

Connected Entities

Fannin County, Secretary of State
locationFannin County“County where the ad valorem tax exemption and LHOST would apply”Map →
OrganizationSecretary of State“Receives certification of election results”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy50
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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