City of Toccoa; 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
About This Bill
Latest Action · Jun 23, 2026
Senate Reconsidered Lost
Session
2026_ss
Introduced
Jun 18, 2026
Primary Sponsor
Bo Hatchett· primary
Summary
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A BILL to be entitled an Act to provide a homestead exemption from City of Toccoa 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 Stephens County; 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.