Failed Effingham County bill proposed sales tax-funded home tax breaks

The proposed exemption would reduce eligible residents’ county property taxes based on yearly net proceeds from the local sales tax. It would cover Effingham County residents’ homestead property within the county special district and county taxes for all purposes. Property value above the exempt amount would remain taxable, and this exemption would be added to other homestead exemptions. A person would need to apply, unless they received another county homestead exemption for the same home in the prior tax year and remain eligible. After approval, the exemption would renew while the person lives in the home and remains eligible; they would have to report becoming ineligible. The bill required a two-thirds vote in each chamber and approval by more than half of voters who voted on the question. If approved, the exemption would apply to tax years beginning January 1, 2027, through December 31, 2039.

The proposed measure would impose a 1 percent local sales tax in Effingham County’s special district. The tax would apply in the special district covering Effingham County. The measure required a two-thirds vote in each chamber and approval by more than half of voters who voted on the question. The bill ties the yearly exemption amount to net proceeds from this sales tax. The tax would have been imposed from January 1, 2028, through December 31, 2037, if the required votes had been secured.