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Georgia House proposes City of Lyons property tax exemption funded by sales tax

Original title: Lyons, City of; ad valorem tax; provide homestead exemption

Last action · June 23, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Leesa Hagan

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 68EX proposes a from City of Lyons , funded by a new Local Homestead Option Sales Tax (LHOST) in Toombs County, pending voter approval at a November 2026 referendum.

Why it matters

Property owners in the City of Lyons could see their municipal property tax liability offset by local sales tax revenue, subject to the outcome of a public referendum.

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

City of Lyons homeowners

Homeowners may receive a property tax exemption funded by sales tax proceeds if the referendum passes.

Directly affected

City of Lyons election superintendent

The election superintendent is mandated to call, conduct, and publish notice of the November 2026 referendum.

Key Facts

  • Residents of the special district in the City of Lyons are granted a homestead exemption from all city ad valorem taxes in the amount of the assessed value determined annually by net proceeds from a new Local Homestead Option Sales Tax (LHOST).
  • Property value in excess of the exempted amount remains subject to taxation.
  • Property owners who received a homestead exemption for the immediately preceding tax year do not need to reapply to receive the new LHOST exemption.
  • The exemption applies to all taxable years beginning January 1 of the year after referendum approval through December 31, 2039.
Show all 6 facts
  • The election superintendent must hold a referendum on the Tuesday following the first Monday in November, 2026.
  • If approved by a majority of voters, Section 1 of the Act takes effect on January 1, 2027; otherwise, the Act is automatically repealed on the 365th calendar day following the election.

Frequently Asked Questions

What does the homestead exemption do?
It provides an exemption from City of Lyons in the amount of the assessed value of homestead property determined annually using proceeds from a new Local Homestead Option Sales Tax.
Do homeowners need to submit a new application to receive the exemption?
Homeowners who received a for the preceding tax year and remain eligible do not need to file a new application.
When will the referendum take place?
The election superintendent must conduct the referendum 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 23, 2026House
    House Reconsidered
  2. Jun 23, 2026House
    House Lost Reconsidered Bill/Resolution
  3. Jun 22, 2026HouseCommittee
    House Committee Favorably Reported
  4. Jun 22, 2026House
    House Third Readers
  5. Jun 22, 2026House
    House Third Reading Lost
  6. Jun 22, 2026House
    House Notice to Reconsider
Show 3 earlier actions
  1. Jun 20, 2026House
    House Second Readers
  2. Jun 18, 2026HouseIntroduced
    House First Readers
  3. Jun 17, 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

City of Lyons, Toombs County, Secretary of State
OrganizationCity of Lyons“Municipal corporation imposing ad valorem taxes”Map →
locationToombs County“County conterminous with the special district”Map →
OrganizationSecretary of State“Recipient of election results certification”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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