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2026 Election Information

Link to Early Voting Locations in Cobb County

Link to Early Voting Locations in Cherokee County

Information on absentee voting can be found here

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Senate Bill 33 gives local communities a choice: property taxes on homes can be lowered by shifting some of that cost to a local sales tax—but only if voters approve it. It also cleans up how exemptions are handled so homeowners are treated more fairly.

• The bill allows cities and counties to set up a Local Homestead Option Sales Tax (LHOST). 

• Instead of relying only on property taxes, your local government can add a small local sales tax (up to 1%).

• The money from that sales tax is then used to reduce your property tax bill, especially for homeowners.

• Shift some of the tax burden off your home and onto spending.

• It has to be approved by voters in a referendum. 

• Only after voters say yes can the sales tax be put in place.

• The bill requires that:

• The sales tax money must be used to reduce property taxes.

• You’ll actually see the savings reflected on your tax bill.

• Local governments don’t just collect extra money without lowering taxes

• There are some technical changes in the bill dealing with:

• How school property tax values are calculated

• How exemptions (like homestead exemptions) are counted

• In plain terms:

• It adjusts the formula so schools and the state account for these tax breaks properly.

• The bill also:

• Makes the statewide base homestead exemption mandatory

• Sets clearer rules on how property values are calculated year to year

• Prevents taxpayers from being penalized if the government made a mistake applying an exemption 

• That last point is important:

• If the government makes mistakes on your exemption, you shouldn’t get hit with a surprise tax bill later.

• To avoid confusion and low turnout elections, the bill:

1. Limits when special elections on tax increases can be held

2. Aligns them with more regular election dates