Why It Matters
Georgia homeowners could see property tax relief measures appear on their November ballots after Gov. Brian Kemp moved this week to broaden the agenda for a special legislative session set for later this month. The expansion affects how counties can structure local tax arrangements and gives the Legislature a chance to ratify a series of executive decisions made since lawmakers adjourned in the spring.
What Happened
Kemp issued an amended proclamation Wednesday that adds three items to the agenda for a special session scheduled to convene June 17. The original call has now been expanded to include confirmation of appointments the governor made after the Legislature adjourned in early April, formal legislative approval of a gas tax suspension Kemp had enacted through emergency order — which expired June 2 — and authorization allowing certain counties to place local property tax referendums on the November 3 general election ballot.
The property tax component ties directly to Senate Bill 33, which established the Local Homestead Option Sales Tax, or LHOST. The mechanism is designed to direct property tax relief specifically toward primary residences, unlike the existing Floating Local Option Sales Tax, which provides broader property tax relief not limited to homestead properties. Under the framework, localities can levy the LHOST in place of the FLOST without triggering an overall increase in the local sales tax rate.
For counties to move forward, they need enabling legislation from the General Assembly, and voters within each county must separately approve any new tax arrangement at the ballot box.
By the Numbers
- June 17: date of the upcoming special legislative session
- One penny: the amount of the Local Homestead Option Sales Tax
- June 2: the date Kemp’s gas tax suspension emergency order expired
- November 3: the earliest date local referendums could appear before voters, coinciding with the general election
- Early April: when the Legislature last adjourned, after which Kemp made appointments now pending confirmation
What Officials Are Saying
Clint Mueller of the Association County Commissioners of Georgia said the expanded session call gives localities the opening they need, noting that the governor’s action would “allow those local acts so local referendums can be held as early as this November.”
Charles Bullock, a political scientist at the University of Georgia, said tying the referendums to the November general election makes practical and financial sense for counties, since holding a separate election would come with added administrative costs. Voters who show up for the general election could weigh in on homestead tax relief at the same time, he said.
Zoom Out
The push for targeted homestead property tax relief reflects a broader pattern in state legislatures across the country, where rising assessed home values have produced larger tax bills for longtime residents and prompted lawmakers to look for ways to insulate primary residences from broader market-driven increases. Several states have pursued similar sales-tax-for-property-tax swap mechanisms in recent years, with varying degrees of voter support.
Georgia’s special session also comes amid ongoing tension over the governor’s use of emergency powers to suspend the gas tax — a tool that bypasses the Legislature but requires eventual ratification if the underlying policy is to have a firm legal footing. For related coverage of Georgia’s political landscape heading into the fall cycle, see the latest developments in the state’s gubernatorial race.
What’s Next
When the Legislature convenes June 17, it will take up all three new additions alongside whatever was already on the original special session agenda. Counties seeking to put LHOST referendums before voters in November face a tight timeline — local legislation must clear the General Assembly with enough lead time for counties to prepare ballot language before the November 3 election. Voter approval would be the final step before any new homestead sales tax arrangement takes effect.