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SB 6

Stephens County; ad valorem taxes; homestead property determined annually for the special district based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST); provide homestead exemption

2026 Special Session Introduced by Bo Hatchett

The bill ties Stephens County’s Local Homestead Option Sales Tax proceeds to annually determine and grant a homestead exemption for a defined special district.

Senate Reconsidered Lost
#revenueandtaxation
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WeVote Research Nonpartisan
Bill Summary · SB 6

Summary of SB 6 (Session: 2026_ss) – Georgia

Purpose and intent

  • The bill concerns Stephens County and its ad valorem (property) taxes, specifically defining how the homestead property in the special district is determined annually in connection with a new Local Homestead Option Sales Tax (LHOST). It also provides for a homestead exemption.
  • In broad terms, SB 6 seeks to establish a mechanism tied to a Local Option Sales Tax (LHOST) to determine the annually applicable homestead property level within the county’s special district, and to grant a homestead exemption as part of the local tax structure.

Key provisions and changes the bill would make

  • Local tax framework: Introduces or modifies the use of a Local Homestead Option Sales Tax (LHOST) within Stephens County, linking sales tax proceeds to the determination of ad valorem tax treatment for homestead properties in the special district.
  • Annual determination: Requires that the assessment or determination of homestead property (for the special district) be performed on an annual basis, with the amount or value determined based on the proceeds or expectations from the LHOST.
  • Homestead exemption: Establishes or expands a homestead exemption as part of the local property tax regime, presumably aimed at reducing the property tax burden on qualifying homeowners.
  • Special district focus: Applies specifically to Stephens County and its designated special district, indicating a targeted local tax policy sequence rather than a statewide change.
  • Procedural alignment: Likely includes provisions to align the exemption and annual determination with existing state tax code requirements, voter approval processes (if applicable to LHOST), and local fiscal planning.

Who or what would be affected

  • Homeowners within the Stephens County special district would be directly affected by the annual homestead determinations and the applicability of the homestead exemption.
  • Property owners subject to ad valorem taxes in the special district would see changes in how their homestead status influences tax liability.
  • Stephens County government and local taxing authorities would administer the LHOST-based framework, annual determinations, and exemptions, shaping local revenue and budget planning.

Significant procedural or timeline aspects

  • Legislative status: As of the latest actions, SB 6 has progressed through committee and floor actions, with committee favorable reporting and related procedural notices. There are indications of reconsideration votes and related motion activity in the Senate, suggesting ongoing negotiation or adjustments.
  • Effective dates: The text provided does not specify exact effective dates or transition timelines; typical implementation would involve phased adoption, voter approvals (if the LHOST requires such), and administrative rules for annual determinations.
  • Local autonomy: The bill appears to grant or affirm local policy levers for Stephens County, potentially requiring local resolutions or ordinances to implement the LHOST and the associated homestead provisions.

Notes and considerations

  • The bill’s success depends on aligning with Georgia state tax statutes and any requirements for local option taxes (e.g., voter approval, state authorization).
  • The interplay between LHOST proceeds and the annual homestead determination is central; specifics about calculation methodology, eligibility criteria for exemptions, and any sunset or renewal provisions would be essential for full understanding.
  • Given the focus on a single county and a special district, the bill would create a localized tax policy instrument rather than a broad statewide reform.

If you’d like, I can tailor this summary to include hypothetical calculation examples or compare with similar LHOST-based schemes in other Georgia counties for context.

Compiled from official sources — confirm details with the bill’s official record.

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