# Georgia SB 5EX: 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

Georgia SB 5EX, 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, is a 2026 Special Session House bill sponsored by Bo Hatchett (Republican); status failed, last action 2026-06-23 (Senate Taken from Table); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/GA-SB5EX-2026-special-1034
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 5EX
- State: Georgia
- Session: 2026 Special Session
- Title: 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
- Status: failed
- Chamber: House
- Introduced: 2026-06-18
- Last action: 2026-06-23, Senate Taken from Table
- Sponsor: Bo Hatchett (Republican)
- Cosponsors: 0
- Subjects: State and Local Governmental Operations, Local Bill
- Touches household money: yes
- Roll calls: 3 (91 yes, 60 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bo Hatchett (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-06-23 | Senate | PASSAGE | pass | 32 | 19 | 2 |
| 2026-06-22 | Senate | LOCAL CONSENT CALENDAR | pass | 31 | 20 | 2 |
| 2026-06-22 | Senate | MOTION TO RECONSIDER LOCAL CONSENT CALENDAR | pass | 28 | 21 | 4 |

## Actions (9)

- 2026-06-23: Senate Taken from Table (Senate)
- 2026-06-23: Senate Reconsidered Lost (Senate)
- 2026-06-22: Senate Committee Favorably Reported (Senate)
- 2026-06-22: Senate Local Lost (Senate)
- 2026-06-22: Senate Notice to Reconsider (Senate)
- 2026-06-22: Senate Reconsidered (Senate)
- 2026-06-22: Senate Tabled (Senate)
- 2026-06-20: Senate Read and Referred (Senate)
- 2026-06-18: Senate Hopper (Senate)

## Bill text

- As introduced LC 62 0566 (v3): [PDF](https://www.legis.ga.gov/api/legislation/document/2026EX/249482)

## Related bills

- HB 79EX: Tift County; ad valorem tax; provide homestead exemption (failed)
- HB 70EX: Toombs County; ad valorem tax; provide homestead exemption (failed)
- HR 3EX: General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Kemp's Executive Order (adopted)
- HB 77EX: Butler, City of; ad valorem tax; provide homestead exemption (failed)
- HB 80EX: Fayette County; ad valorem tax; provide homestead exemption (failed)
- HB 82EX: Telfair County; ad valorem tax; provide homestead exemption (failed)

## Sources
- [As introduced LC 62 0566 (v3) (PDF)](https://www.legis.ga.gov/api/legislation/document/2026EX/249482)

## Related
- [HB 79EX: Tift County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB79EX-2026-special-1034)
- [HB 70EX: Toombs County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB70EX-2026-special-1034)
- [HR 3EX: General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Ke…](https://policyrisk.com/state-bill/GA-HR3EX-2026-special-1034)
- [HB 77EX: Butler, City of; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB77EX-2026-special-1034)
- [HB 80EX: Fayette County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB80EX-2026-special-1034)
- [HB 82EX: Telfair County; ad valorem tax; provide homestead exemption](https://policyrisk.com/state-bill/GA-HB82EX-2026-special-1034)
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Source: PRIA, https://policyrisk.com/state-bill/GA-SB5EX-2026-special-1034 (as of 2026-10-19).