Georgia legislation · Georgia 2026 Special Session
Georgia HB44: Harris County; ad valorem tax; provide homestead exemption
Status: In committee, June 22, 2026
A BILL to be entitled an Act to provide a homestead exemption from Harris County ad valorem taxes in the amount of the assessed value of the homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special district conterminous with Harris County; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To provide a homestead exemption from Harris County ad valorem taxes for county purposes; and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, Vance Smith, Representative from District 138, state on oath as follows: (1) I am the author of the local bill to which this affidavit is attached. (2) In accordance with O.C.G.A. § 28-1-14, the notice requirements for the local bill to which this affidavit is attached have been satisfied, including but not limited to the following: (A) The Notice of Intention to Introduce Local Legislation which is attached to such local bill was publishe.
From the introduced text:
a bill to provide a homestead exemption from Harris County ad valorem taxes for county purposes; and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, Vance Smith, Representative from District 138, state on oath as follows: (1) I am the author of the local bill to which this affidavit is attached. (2) In accordance with O.C.G.A. § 28-1-14, the notice requirements for the local bill to which this affidavit is attached have been satisfied, including but not limited to the following: (A) The Notice of Intention to Introduce Local Legislation which is attached to such local bill was published in the Harris County Journal, which is the official organ of Harris County, on the 11th of June, 2026; and (B) If the local bill amends the charter of a municipality or the enabling Act of the governing authority of a county or consolidated government, then a copy of the Notice of Intention to Introduce Local Legislation was mailed, transmitted by facsimile, or otherwise provided to the governing authority of such municipality, county, or consolidated or (ii) During the seven days immediately following the date of publication of such Notice. s/ VANCE SMITH Affiant Sworn to and subscribed at the State Capitol in Atlanta, Georgia, This 17th of June, 2026, Before me: s/ DEANA MOSHER Deana Mosher Notary Public, Johnson County, …