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Read. Follow. Verify.City of Butler Property Tax Exemption Tied to New Local Sales Tax Proposed in House Bill 77EX
Last action · June 23, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Patty Marie Stinson
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What This Bill Would Do
House Bill 77EX establishes a full tax exemption from City of Butler municipal , funded by a new 1 percent Local Homestead Option Sales Tax () contingent upon voter approval in a November 2026 referendum. If approved by voters, the exemption takes effect on January 1, 2027, and remains in place through December 31, 2039.
City of Butler homeowners stand to have their municipal property tax liability offset entirely by proceeds from a newly levied local sales tax, pending a majority vote of local electors in November 2026.
- Local Homestead Option Sales Taxes (LHOST) in Georgia allow local governments to levy a sales tax to provide property tax relief to homestead property owners. context
- House Bill 77EX was introduced during the 2026 legislative session in Georgia and underwent committee review before being considered by the House. 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.
City of Butler homestead property owners
Eligible residents receive a property tax exemption from municipal ad valorem taxes equal to the assessed value of their homestead property based on sales tax proceeds.
City of Butler election superintendent
The official is mandated to call, publish, and conduct the November 2026 referendum and certify the results to the Secretary of State.
Key Facts
- Grants City of Butler residents an ad valorem tax exemption on homestead property equal to the assessed value determined annually by a new Local Homestead Option Sales Tax (LHOST).
- Requires the new 1 percent LHOST to be imposed within a special district conterminous with Taylor County.
- Mandates that the election superintendent of the city conduct a referendum on the Tuesday following the first Monday in November, 2026.
- Specifies that if more than one-half of the votes cast are in favor, the exemption takes effect on January 1, 2027, and expires on December 31, 2039.
Show all 8 facts
- Stipulates that if the Act is not approved or the election is not conducted, the measure is automatically repealed on the 365th calendar day following the election date.
- Allows homeowners who received a homestead exemption in the immediately preceding tax year to receive the new LHOST exemption without filing a new application.
- Provides that any elector may apply for a writ of mandamus to compel the election superintendent to perform election duties if they fail or refuse to comply.
- Requires the exemption to be in addition to, and not in lieu of, any other homestead exemptions applicable to the property.
Frequently Asked Questions
What does the proposed homestead exemption do?
When will voters decide on this measure?
Do homeowners need to file a new application if they already receive a homestead exemption?
What happens if the referendum fails or is not held?
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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Municipal Tax Restructuring via LHOST
The legislation proposes shifting the funding base for City of Butler municipal ad valorem taxes entirely onto a local sales tax mechanism for homestead properties.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy40Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
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