---
title: HB 698. Walker County; ad valorem tax for educational purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb698
cite_as: HB 698, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb698
md_url: https://georgiacommons.org/bills/2025-2026/hb698.md
text_url: https://georgiacommons.org/bills/2025-2026/hb698/text
source_url: https://www.legis.ga.gov/legislation/71065
date: 2025-05-13
status: passed
corpus_version: bills-2026-08-28
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 884
omitted_url: https://georgiacommons.org/bills/2025-2026/hb698.md?full=1
bill_number: HB 698
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-13
last_action: Effective Date 2025-05-13
sponsors:
  - Steve Tarvin
  - Mike Cameron
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB698/2025
upstream_id: 1990340
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - Walker County
  - senior tax exemptions
  - school funding
  - local referendum
---

# HB 698. Walker County; ad valorem tax for educational purposes; provide homestead exemption

## Text

25 LC 61 0137/AP
House Bill 698 (AS PASSED HOUSE AND SENATE)
By: Representatives Tarvin of the 2nd and Cameron of the 1st
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Walker County school district ad valorem taxes for1
educational purposes in the amount of $50,000.00 of the assessed value of the homestead for2
residents of such school district who are 70 years of age or ol der; to provide a homestead3
exemption from Walker County school district ad valorem taxes for educational purposes in4
the amount of the full assessed value of the homestead for residents of such school district5
who have lived in such district for five years or more and who are 75 years of age or older;6
to provide for definitions; to specify the terms and conditions of the exemption and the7
procedures relating thereto; t o provide for applicability; to p rovide for compliance with8
constitutional requirements; to provide for a referendum, effective dates, automatic repeal,9
mandatory execution of election, and judicial remedies regardin g failure to comply; to10
provide for related matters; to repeal conflicting laws; and for other purposes.11
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
SECTION 1.13
(a) As used in this Act, the term:14
(1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for15
educational purposes levied by, for, or on behalf of the Walker County school district,16
H. B. 698
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25 LC 61 0137/AP
including, but not limited to, any ad valorem taxes to pay interest on and to retire county17
school district bonded indebtedness.18
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of19
the O.C.G.A., as amended, with the additional qualification that it shall include not more20
than five contiguous acres of homestead property.21
(b)(1) Each resident of the Walker County school district who is at least 70 years of age22
but less than 75 years of age on or before January 1 of the year in which the application23
for exemption under this Act is made or any year subsequent to the making of such24
application is granted an exemption on such person's homestead from Walker County25
school district ad valorem taxes for educational purposes in the amount of $50,000.00 of26
the assessed value of such homestead. The value of that proper ty in excess of such27
exempted amount shall remain subject to taxation. The unremarried surviving spouse of28
the person who has been granted the exemption provided for in t his paragraph shall29
continue to receive the exemption provided under this Act, provided that the unremarried30
surviving spouse is 67 years of age or older and continues to o ccupy the home as a31
residence and homestead.32
(2) Each resident of the Walker County school district who has lived in such district for33
five years or more and who is 75 years of age or older on or before January 1 of the year34
in which the application for exemption under this Act is made or any year subsequent to35
the making of such application is granted an exemption on such person's homestead from36
Walker County school district ad valorem taxes for educational purposes in the amount37
of the full assessed value of that homestead. The unremarried surviving spouse of the38
person who has been granted the exemption provided for in this paragraph shall continue39
to receive the exemption provided under this Act, provided that the unremarried surviving40
spouse is 70 years of age or older and continues to occupy the home as a residence and41
homestead.42
H. B. 698
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25 LC 61 0137/AP
(c) A person shall not receive the homestead exemptions granted by subsection (b) of this43
section unless such person or person's agent files an application with the tax commissioner44
of Walker County, giving such person's age and such additional information relative to45
receiving such exemption as will enable the tax commissioner of Walker County to make a46
determination regarding the initial and continuing eligibility of such person for such47
exemption. The tax commissioner of Walker County shall provide application forms for this48
purpose.49
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of50
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year51
so long as the person granted the homestead exemption under subsection (b) of this section52
occupies the residence as a homestead. After such person has filed the proper application as53
provided in subsection (c) of this section, it shall not be nec essary to make application54
thereafter for any year, and such exemption shall continue to be allowed to such person. It55
shall be the duty of any such person granted the homestead exemption under subsection (b)56
of this section to notify the tax commissioner of Walker County in the event that such person57
for any reason becomes ineligible for such exemption.58
(e) The exemptions granted by subsection (b) of this section shall not apply to or affect any59
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem60
taxes for municipal purposes, or independent school district ad valorem taxes for educational61
purposes. The homestead exemptions granted by subsection (b) o f this section shall be in62
lieu of and not in addition to any other homestead exemption applicable to Walker County63
school district ad valorem taxes for educational purposes.64
(f) The exemptions granted by subsection (b) of this section shall apply to all taxable years65
beginning on or after January 1, 2027.66
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SECTION 2.67
In accordance with the requirements of Article VII, Section II of the Constitution of the State68
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority69
vote in both the Senate and the House of Representatives.70
SECTION 3.71
The election superintendent of Walker County shall call and conduct an election as provided72
in this section for the purpose of submitting this Act to the e lectors of the Walker County73
school district for approval or rejection. The election superi ntendent shall conduct that74
election on the Tuesday after the first Monday in November, 2026, and shall issue the call75
and conduct that election as provided by general law. The elec tion superintendent shall76
cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s77
immediately preceding the date thereof in the official organ of Walker County. The ballot78
shall have written or printed thereon the words:79
"( ) YES80
81
( ) NO82
83
84
85
86
87
Shall the Act be approved which provides a homestead exemption from
Walker County school district ad valorem taxes for educational purposes in
the amount of $50,000.00 of the assessed value of the homestead f o r
residents of such school district who are 70 years of age or older and which
provides a homestead exemption from Walker County school distri ct ad
valorem taxes for educational purposes in the amount of the ful l assessed
value of the homestead for residents of such school district who have lived
in such district for five years or more and who are 75 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring88
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on89
such question are for approval of the Act, Section 1 of this Act shall become of full force and90
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted91
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall92
H. B. 698
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be automatically repealed on the 365th calendar day following the election date provided for93
in this section. The expense of such election shall be borne by Walker County. It shall be the94
election superintendent's duty to certify the result thereof to the Secretary of State. The95
provisions of this section shall be mandatory upon the election superintendent and are not96
intended as directory. If the election superintendent fails or refuses to comply with this97
section, any elector of the Walker County school district may apply for a writ of mandamus98
to compel the election superintendent to perform his or her duties under this section. If the99
court finds that the election superintendent has not complied with this section, the court shall100
fashion appropriate relief requiring the election superintenden t to call and conduct such101
election on the date required by this section or on the next da te authorized for special102
elections provided for in Code Section 21-2-540 of the O.C.G.A.103
SECTION 4.104
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon105
its approval by the Governor or upon its becoming law without such approval.106
SECTION 5.107
All laws and parts of laws in conflict with this Act are repealed.108
H. B. 698
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## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 698 would create two new property tax breaks for older homeowners in the Walker County school district, pending voter approval in a November 2026 referendum.

### Plain-language summary

This bill sets up two homestead exemptions from Walker County school district property taxes that fund education. Homeowners aged 70 to 74 would get an exemption of $50,000 off the assessed value of their home. Homeowners who have lived in the district for at least five years and are 75 or older would get an exemption covering the full assessed value of their home, essentially eliminating their school property tax bill.
Surviving spouses can keep the exemption if they meet age and residency conditions. The exemptions would not apply to state, county, municipal, or independent school district taxes, and they replace rather than stack with other homestead exemptions for these school taxes. Because the bill requires a two-thirds vote in the General Assembly, it also requires Walker County voters to approve it in a November 2026 referendum before it can take effect on January 1, 2027; if voters reject it, the bill repeals itself automatically.

### What it does

- Creates a $50,000 homestead exemption from Walker County school district property taxes for homeowners aged 70 to 74.
- Creates a full-value homestead exemption from those same school taxes for homeowners 75 or older who have lived in the district five years or more.
- Allows an unremarried surviving spouse to keep either exemption if they meet a lower age threshold and continue living in the home.
- Requires homeowners to apply once with the Walker County tax commissioner, after which the exemption renews automatically each year.
- Requires a Walker County voter referendum in November 2026, with the exemptions taking effect January 1, 2027 only if approved.
- Automatically repeals the entire Act if voters reject it or if the required election is not held.

### Who it affects

Homeowners aged 70 and older in the Walker County school district, especially those 75 and older with five or more years of residency, along with their surviving spouses. The Walker County tax commissioner and election superintendent, and the Walker County school district's tax revenue, are also directly affected.

### Why it matters

If approved by voters, eligible older homeowners in the Walker County school district would see a significant cut, and in some cases the total elimination, of their school property tax bill, while other taxpayers in the district would continue paying the full school tax rate.

### Key provisions

- Section 1 defines the exemptions: $50,000 off assessed value for residents 70-74, and full assessed value exemption for residents 75+ who have lived in the district 5+ years.
- Section 1 caps the homestead definition at five contiguous acres and sets surviving spouse eligibility at 67+ or 70+ depending on which exemption applies.
- Section 1 requires a one-time application with the Walker County tax commissioner, with automatic annual renewal and a duty to report ineligibility.
- Section 1 states the exemptions apply only to Walker County school district taxes, not state, county, municipal, or independent school district taxes, and apply to tax years starting on or after January 1, 2027.
- Section 2 requires a two-thirds majority vote in both chambers of the General Assembly for the Act to become law.
- Section 3 requires a November 2026 referendum in the Walker County school district, with the Act taking effect January 1, 2027 if approved, or automatically repealing 365 days after the election if rejected.
- Section 4 sets the Act's general effective date as upon the Governor's approval or becoming law without signature, apart from the election timeline in Section 3.

## Status

- Status: Passed (2025-05-13)
- Last action: Effective Date 2025-05-13 (2025-05-13)
- Sponsors: Steve Tarvin, Mike Cameron
- Official page: https://www.legis.ga.gov/legislation/71065

> The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb698.md?full=1