Troup County proposes homestead property tax exemption funded by new local sales tax

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

Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsors: Vance Smith and 3 others

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What This Bill Would Do

House Bill 51EX proposes a tax exemption in Troup County equal to the assessed value of homestead property, funded by a new 1 percent Local Homestead Option Sales Tax (LHOST) to be voted on in November 2026. If approved by voters, the sales tax would run from January 1, 2028, through December 31, 2037, and the exemption would apply to taxable years beginning January 1, 2027, through December 31, 2039.

Why it matters

Property owners in Troup County could see their county property taxes fully offset by sales tax revenue, shifting a portion of local tax collection toward retail sales if approved by local electors.

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

Troup County homestead property owners

Eligible homeowners may receive an exemption from county ad valorem taxes up to the assessed value of their homestead property, conditioned on sales tax revenue.

Directly affected

Troup County governing authority

The county governing authority is subject to the ad valorem tax exemption rules and must bear the expense of conducting the mandatory referendum election.

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 will the homestead property tax exemption be funded?

The exemption is funded by the net proceeds of a new 1 percent Local Homestead Option Sales Tax (LHOST) collected within Troup County.

Do I need to submit a new application to receive this homestead exemption?

If you previously applied for another county homestead exemption, received it for the preceding tax year, and remain eligible, you will be allowed this exemption without filing a new application.

When would the sales tax and property tax exemption go into effect?

If approved by voters in the November 2026 referendum, the property tax exemption takes effect on January 1, 2027, and the sales tax is imposed from January 1, 2028, through December 31, 2037.

What else do you want to know?

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Where This Stands

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

Procedural history

9 actions

Jun 22, 2026House
House Reconsidered
Jun 22, 2026House
House Lost Reconsidered Bill/Resolution
Jun 20, 2026HouseCommittee
House Committee Favorably Reported
Jun 20, 2026House
House Third Readers
Jun 20, 2026House
House Third Reading Lost
Jun 20, 2026House
House Notice to Reconsider

Show 3 earlier actions

Jun 18, 2026House
House Second Readers
Jun 17, 2026HouseIntroduced
House Hopper
Jun 17, 2026HouseIntroduced
House First Readers

Version history

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