Georgia HB32 proposes a homestead exemption from Baker County ad valorem taxes for eligible residents.

Georgia HB32 establishes a homestead exemption from Baker County ad valorem taxes for eligible residents. The exemption amount is determined annually based on the net proceeds of a new Local Homestead Option Sales Tax (LHOST) within the special district. The exemption applies to all ad valorem taxes imposed by the county for all purposes. Eligible residents must apply for the exemption, which is automatically renewed annually if they remain eligible. The bill requires a referendum for approval, with the election to be held on the Tuesday following the first Monday in November 2026.

Georgia HB32 proposes a homestead exemption from Baker County ad valorem taxes for eligible residents.

Georgia HB32 establishes a homestead exemption from Baker County ad valorem taxes for eligible residents. The exemption amount is determined annually based on the net proceeds of a new Local Homestead Option Sales Tax (LHOST) within the special district. The exemption applies to all ad valorem taxes imposed by the county for all purposes. Eligible residents must apply for the exemption, which is automatically renewed annually if they remain eligible. The bill requires a referendum for approval, with the election to be held on the Tuesday following the first Monday in November 2026.