Sales tax subcommittee hears bill to let counties pair local-option sales tax with enhanced homestead option
March 02, 2026 | 2026 Legislature Georgia, Georgia
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The sales tax subcommittee heard House Bill 1285, a first hearing in which the presenter described a narrow statutory change to allow counties that have a local‑option sales tax to also adopt an enhanced homestead option sales tax.
The presenter said the measure was requested by a county chairman (David Baldwin) and would remove the current prohibition that prevents counties with a local‑option sales tax from also having an enhanced homestead option sales tax. "This would allow counties that want to eliminate the homestead ad valorem tax ... an alternative source," the presenter said, and reported receiving no opposition to date.
The subcommittee opened the floor for public comment; no members of the public signed up to speak. The presenter filed the bill as a first hearing and the subcommittee adjourned to the call of the full committee chairman.
No votes or further committee directives were recorded at the subcommittee level during this hearing.
The presenter said the measure was requested by a county chairman (David Baldwin) and would remove the current prohibition that prevents counties with a local‑option sales tax from also having an enhanced homestead option sales tax. "This would allow counties that want to eliminate the homestead ad valorem tax ... an alternative source," the presenter said, and reported receiving no opposition to date.
The subcommittee opened the floor for public comment; no members of the public signed up to speak. The presenter filed the bill as a first hearing and the subcommittee adjourned to the call of the full committee chairman.
No votes or further committee directives were recorded at the subcommittee level during this hearing.
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