HB 1316: Walker County; school district ad valorem tax; remove five year residency requirement for homestead exemption

In 2025 the Georgia General Assembly created a homestead exemption from Walker County school district property taxes, giving residents age 75 and older a full exemption on their home's assessed value, but only if they had lived there for at least five years. This bill amends that 2025 law to drop the five-year residency condition for the 75-and-older exemption, while keeping a separate $50,000 exemption for residents ages 70 to 74. The bill keeps the surviving spouse continuation provisions and the five-acre homestead limit unchanged. Because it changes a local tax exemption, Walker County voters must approve it in a referendum on the Tuesday after the first Monday in November 2026. If approved, the exemption change takes effect January 1, 2027; if rejected or the election is not held, the Act automatically repeals 365 days after the election date.

• Removes the requirement that Walker County school district residents age 75 or older must have lived there five years to qualify for the full homestead property tax exemption.
• Keeps the separate exemption of $50,000 of assessed value for residents ages 70 to 74, with no change to that group's rules.
• Preserves the surviving spouse provisions allowing an unremarried spouse age 70 or older to keep receiving the full exemption.
• Requires a countywide referendum in November 2026 before the change can take effect, with automatic repeal if voters reject it or no election occurs.
• Sets the change to take effect January 1, 2027 if approved by voters.

Walker County school district residents age 75 and older who apply for the homestead tax exemption, their surviving spouses, county election officials who must run the 2026 referendum, and local taxpayers whose school tax base is affected by the exemption.

Older homeowners in Walker County who have lived there fewer than five years would become eligible for a full exemption from school property taxes once they turn 75, rather than being excluded until they meet a residency threshold, provided voters approve the change at the polls.

• Section 1 rewrites Section 1 of the 2025 Act to grant residents 75 or older a full assessed-value exemption from Walker County school taxes with no residency-length requirement.
• Section 1 keeps a $50,000 exemption for residents ages 70 to 74 and preserves surviving spouse eligibility rules (67 or older for the 70-74 group, 70 or older for the 75-and-older group).
• Section 2 sets the referendum date as the Tuesday after the first Monday in November 2026 and specifies the ballot question wording.
• Section 2 provides that the change takes effect January 1, 2027 if approved, or the Act automatically repeals 365 days after the election if rejected or not held.
• Section 3 requires a two-thirds majority vote in both chambers under the Georgia Constitution's tax exemption provisions.
• Section 4 makes the rest of the Act effective upon the Governor's approval or upon becoming law without approval.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 556
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-27Senate Passed/Adopted (Senate)
6. 2026-03-27Senate Third Read (Senate)
7. 2026-03-27Senate Taken from Table (Senate)
8. 2026-03-27Senate Tabled (Senate)

• Steve Tarvin (R, HD-002)Primary sponsor
• Mike Cameron (R, HD-001)
• Clint Dixon (R, SD-045)

1. PassedHouse voteMarch 10, 2026

   159 yea, 0 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #693

2. PassedSenate voteMarch 27, 2026

   26 yea, 22 nay (3 not voting, 3 absent)

   Motion To Table Remaining Legislation On The Rules Calendar: Senate Vote #835

3. PassedSenate voteMarch 27, 2026

   48 yea, 0 nay (1 not voting, 5 absent)

   Passage: Senate Vote #847

• property taxes
• homestead exemption
• Walker County
• school district taxes
• local referendum