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Read. Follow. Verify.Cherokee County proposes LHOST-funded homestead exemption and 1 percent sales tax
Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsors: Jordan Ridley and 5 others
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What This Bill Would Do
Eligible Cherokee County homeowners would receive a property tax exemption funded by a new 1 percent Local Homestead Option Sales Tax, subject to voter approval in a November 2026 referendum. If approved, the sales tax would apply from January 1, 2028, through December 31, 2037, and the property tax exemption would run from January 1, 2027, through December 31, 2039.
Property owners in Cherokee County could see their county property taxes offset by sales tax collections, shifting a portion of local tax revenue to a general sales tax if approved by voters at the ballot box.
- Local Homestead Option Sales Taxes (LHOST) in Georgia are optional county-level sales taxes used to fund homestead property tax exemptions. context
- House Bill 33EX was introduced during a special legislative session in 2026. 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.
Cherokee County homestead property owners
Eligible property owners receive an exemption from county ad valorem taxes up to the assessed value determined by LHOST sales tax proceeds.
Cherokee County governing authority
The county governing authority is subject to the ad valorem tax exemption rules and bears the expense of conducting the referendum.
Cherokee County electors
Voters decide whether to approve or reject the Act and the accompanying sales tax via a referendum in November 2026.
Key Facts
- The Act establishes a homestead exemption from Cherokee County ad valorem taxes equal to the assessed value determined annually by proceeds from a new Local Homestead Option Sales Tax (LHOST).
- A referendum on the measure must be conducted by the county election superintendent 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, and runs through December 31, 2039.
- The LHOST sales tax would be imposed starting January 1, 2028, until December 31, 2037.
Show all 7 facts
- Homeowners who received a homestead exemption for the immediately preceding tax year remain eligible for the new exemption without filing a new application.
- The exemption applies only to ad valorem taxes levied by the governing authority of Cherokee County and does not affect other tax jurisdictions.
- Enactment of the bill requires a two-thirds' majority vote in both the Georgia Senate and House of Representatives pursuant to the state constitution.
Frequently Asked Questions
How will the proposed homestead exemption be funded?
Do I need to file a new application if I already have a homestead exemption in Cherokee County?
When will the referendum for this measure take place?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
9 actions- Jun 22, 2026HouseHouse Reconsidered
- Jun 22, 2026HouseHouse Lost Reconsidered Bill/Resolution
- Jun 20, 2026HouseCommitteeHouse Committee Favorably Reported
- Jun 20, 2026HouseHouse Third Readers
- Jun 20, 2026HouseHouse Third Reading Lost
- Jun 20, 2026HouseHouse Notice to Reconsider
Show 3 earlier actions
- Jun 18, 2026HouseHouse Second Readers
- Jun 17, 2026HouseIntroducedHouse Hopper
- Jun 17, 2026HouseIntroducedHouse 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
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Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Staggered Implementation Timeline
The bill sets distinct effective dates: a November 2026 referendum, property tax exemptions starting in 2027, sales tax collection from 2028 through 2037, and property exemptions running through 2039.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy50Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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