A proposed Lumpkin County tax links home exemptions to sales tax

The measure would exempt an amount of a home's assessed value from Lumpkin County property taxes. It would cover a resident's homestead property in the district, which covers Lumpkin County. Any value above the exempt amount would remain taxable. The exemption would apply only to county taxes and would be added to other homestead exemptions. The exemption amount would be determined each year based on net proceeds from the local sales tax. It would require a two-thirds vote in both legislative chambers and approval by more than half of county voters voting on the question. If approved by voters, the exemption would apply to tax years from January 1, 2027, through December 31, 2039.

The measure would impose a 1 percent local sales tax in Lumpkin County. The tax would apply within the special district covering Lumpkin County. The tax would require a two-thirds vote in both legislative chambers and approval by more than half of county voters voting on the question. The tax would run from January 1, 2028, through December 31, 2037.