PROJECT ZERO
A step-by-step guide
1
MAY 2026
Georgia Passes House Bill 439 and Senate Bill 33 (Home Act)
The Georgia General Assembly passed House Bill 439 and Senate Bill 33 (HOME Act), giving counties new tools to reduce and eventually eliminate county government property taxes for homestead properties.
2
SUMMER 2026
Effingham County Begins Tax Restructuring Process
Effingham County restructures county taxes to qualify for future homestead tax relief programs by converting the Fire Service Fee into an Ad Valorem Tax, combining Parks, Public Works, & County M&O into a single unified county rate.
3
FALL 2026
First Tax Relief
Proceeds from the Project Camellia land sale support 6 mills of property tax relief—2 mills from the County, 2 mills from the School District, and suspension of the ECIDA’s 2-mill levy. Along with a $500 state grant approved by the Georgia Assembly, homeowners can expect a 30% reduction on their 2026 tax bill.Â
4
NOVEMBER 2026
First Public Referendum
Effingham County voters consider approval of the Local Homeowner’s Incentive Adjustment Grant program authorized under House Bill 439.
5
JANUARY 2027
County Pursues Local Sales Tax Authorization
Effingham County seeks state authorization to place a 1% Local Homestead Option Sales Tax referendum on the ballot.
6
SPRING 2027
Sanitation Fee Converted to Tax
Similar to the Fire fee, Effingham County converts the sanitation fee into an Ad Valorem Tax.
7
SUMMER 2027
Tax Relief Accelerates
Effingham County applies the first Local Homeowner’s Incentive Adjustment Grants to qualifying homestead properties.Â
8
NOVEMBER 2027
Second Public Referendum
Effingham County voters consider the Local Homestead Option Sales Tax (LHOST). If approved, the 1% sales tax will provide a dedicated funding source to eliminate county property taxes on qualifying homestead properties and support future tax relief.
9
JANUARY 2028
Local Homestead Option Sales Tax Takes Effect
If approved by voters, the Local Homestead Option Sales Tax officially begins collection, creating the permanent funding source for Project ZERO.
.jpeg)
10
FALL 2028
Homestead Property Taxes Eliminated
Effingham County applies Local Homestead Sales Tax Credits to qualifying homestead properties, reaching the Project Zero goal of eliminating county government property taxes for homestead properties. Any remaining revenue is used to further reduce county property tax rates for non-homestead properties.
