The civic record
Read. Follow. Verify.House Bill 81EX Proposes Homestead Exemption Funded by Local Sales Tax in Santa Claus
Last action · June 23, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Leesa Hagan
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What This Bill Would Do
House Bill 81EX establishes a from City of Santa Claus , funded annually by a new in Toombs County, pending voter approval in a November 2026 referendum. If approved, the exemption takes effect on January 1, 2027, and remains in effect through December 31, 2039.
Property owners in Santa Claus stand to see their municipal tax liability offset by sales tax proceeds if voters approve the referendum, changing how local government services are funded.
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.
homestead property owners in Santa Claus
Homestead property owners are granted an exemption from municipal ad valorem taxes equal to the value determined by annual LHOST proceeds, provided they meet application and eligibility requirements.
City of Santa Claus
The city governing authority is subject to the ad valorem tax exemption, must bear the expense of the referendum election, and will receive revenue shifts from property taxes to LHOST proceeds.
Key Facts
- Grants each resident of the special district a homestead exemption from City of Santa Claus ad valorem taxes equal to the assessed value determined annually by the net proceeds of a new Local Homestead Option Sales Tax (LHOST).
- Requires property owners to file an application with the local tax official, but waives re-application for those who received a homestead exemption in the immediately preceding tax year and remain eligible.
- Specifies that the exemption applies to all taxable years beginning January 1, 2027, following referendum approval, and ending on December 31, 2039.
- Requires the city election superintendent to conduct a referendum election on the Tuesday following the first Monday in November, 2026.
Show all 6 facts
- Mandates that if more than one-half of the votes cast are for approval, Section 1 becomes effective on January 1, 2027, otherwise the Act is automatically repealed on the 365th day following the election.
- Provides that the Act requires a two-thirds' majority vote in both the Senate and the House of Representatives pursuant to the Georgia Constitution.
Frequently Asked Questions
How is the homestead exemption funded?
Do I need to apply every year to receive the exemption?
When will the referendum 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
8 actions- Jun 23, 2026HouseCommitteeHouse Committee Favorably Reported
- Jun 23, 2026HouseHouse Third Readers
- Jun 23, 2026HouseHouse Third Reading Lost
- Jun 23, 2026HouseHouse Reconsidered
- Jun 23, 2026HouseHouse Lost Reconsidered Bill/Resolution
- Jun 22, 2026HouseHouse Second Readers
Show 2 earlier actions
- Jun 20, 2026HouseIntroducedHouse First Readers
- Jun 18, 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
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance40How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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