Baker County homeowners would get tax breaks with voter approval

Eligible homeowners would receive a county property tax break based on local sales tax collections. The break would cover eligible homes within Baker County and only taxes imposed by the county. It would add to other home tax breaks; property value above the exempt amount would remain taxable. The proposal would need a two-thirds vote in each legislative chamber, become law, and win more than half of the county votes cast on the question. Homeowners would need to apply unless they received another county home tax break for the same property in the immediately preceding tax year and remain eligible this year. The break would renew automatically while the homeowner lives there and remains eligible. Homeowners would have to report losing eligibility. The exemption would apply from January 1 of the year following voter approval through December 31, 2039. Approval at the scheduled November 2026 election would make Section 1 effective January 1, 2027.

Baker County voters would decide whether to approve a 1 percent local sales tax tied to the home tax break. The sales tax would apply within Baker County. The county would pay for the election. The proposal would first need a two-thirds vote in each legislative chamber and become law. More than half of the votes cast on the question would have to favor approval. If voters reject the proposal or the required election is not held, the exemption would not take effect. The act would automatically expire 365 days after the scheduled election date. If the election official fails to carry out the required vote, a county voter could ask a court to order compliance. The vote would be scheduled for November 3, 2026. The sales tax would run from January 1, 2028, through December 31, 2037.