The Georgia General Assembly concluded its June Special Session on Tuesday, June 23, with both chambers adjourning sine die after five legislative days. Convening on June 17 in response to Governor Kemp's proclamation, the legislature took up a limited agenda addressing local homestead exemption legislation, redistricting, election system continuity, and a fuel tax ratification.
LHOST Local Acts Fall Short
Following the passage of Senate Bill 33 during the 2026 legislative session, Governor Kemp allowed for the introduction of local Acts creating homestead exemptions tied to a potential Local Homestead Option Sales Tax (LHOST). Nearly 100 local Acts affecting cities and counties were introduced, but none secured the required two-thirds majority approval of the legislature. As a result, no LHOST Acts were enacted during this special session.
Visit the GMA web site for more information on Senate Bill 33 and the LHOST.
Election System Extended, Study Committee Created
To address the July 1, 2026 sunset of Georgia's current election system, the General Assembly passed Senate Bill 3EX. The legislation extends the self-imposed deadline on the existing election system to January 1, 2028, and establishes a study committee charged with delivering recommendations for specifications, standards, and requirements for a new uniform system of election equipment by January 31, 2027.
Fuel Tax Suspension Ratified
The legislature adopted House Resolution 3EX, ratifying Governor Kemp's May 15, 2026, executive order suspending taxes on motor and diesel fuel.
Redistricting Rebuked, No Maps Redrawn
Governor Kemp called on the legislature to consider redrawing State Senate, State House of Representatives, and United States House of Representatives districts for the 2028 elections, in light of the United States Supreme Court's decision in Louisiana v. Callais. However, prior to the session's opening, leadership in both chambers announced they would not pursue redistricting efforts. The legislature ultimately adjourned with no changes to existing maps.