Georgia · 2026_ss

SB 5

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

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

Georgia Senate Bill 5 concerns the City of Toccoa and proposes provisions for ad valorem taxes on homestead property within a special district. The bill determines these property values annually based on proceeds from a new Local Homestead Option Sales Tax (LHOST) and includes a provision to provide a homestead exemption.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

Sponsors