Georgia homeowners could get a new chance to vote on property tax relief after Gov. Brian Kemp expanded the agenda for a June 17 special session at the state Capitol.
The amended call allows lawmakers to consider local legislation tied to Senate Bill 33, a property tax law Kemp signed in May. The measure created the Local Homestead Option Sales Tax, a one-cent local sales tax designed to fund homestead exemptions for primary residences.
The change could let counties and cities put local tax referendums before voters as early as Nov. 3, according to The Current. Local residents would still need to approve the exemption by majority vote, WABE reported.
The proposal is meant to shift revenue toward homeowner relief without necessarily raising the local sales tax rate. The Current reported that localities could levy the new homestead sales tax in place of the existing Floating Local Option Sales Tax, which provides broader property tax relief not limited to primary homes.
The Georgia Municipal Association said the mechanics matter. The Local Homestead Option Sales Tax requires local legislation for a county and each municipality to participate. If voters approve it in November, collections would begin Jan. 1, 2028, with relief showing up on city and county tax bills in fall 2028.
The tax issue adds another pocketbook fight to a special session already centered on redistricting and a looming election law problem. Kemp originally called lawmakers back to address new political maps and a state law banning the use of ballot Quick Response codes for vote-counting after July 1.
For taxpayers, the fight is simple: lawmakers are deciding whether more Georgians will get a direct vote on how local governments trade sales tax revenue for property tax relief.
