Georgia legislation · Georgia 2026 Special Session
Georgia HB75: Lanier County; ad valorem tax; provide homestead exemption
Status: In committee, June 23, 2026
A BILL to be entitled an Act to provide a homestead exemption from Lanier 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 Lanier 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 ad valorem taxes levied by the Lanier County Board of Commissioners on homestead property ad valorem taxes for county purposes; to provide for the submission of this Act to the qualified voters of Lanier County for approval or rejection at a referendum on the date of the November 2026 general election; to provide for related matters, to repeal conflicting laws; and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, James Burchett, Representative from District 176, state on oath as follows: (1) I am the author of the local bill to which this aff.
From the introduced text:
a bill to provide a homestead exemption from ad valorem taxes levied by the Lanier County Board of Commissioners on homestead property ad valorem taxes for county purposes; to provide for the submission of this Act to the qualified voters of Lanier County for approval or rejection at a referendum on the date of the November 2026 general election; to provide for related matters, to repeal conflicting laws; and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, James Burchett, Representative from District 176, 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 Lanier County Advocate, which is the official organ of Lamier County, on the 10th 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 …