HB 52: Walnut Grove, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Walnut Grove in Walton County. It would create a homestead exemption, meaning a break on property taxes for a primary home, that shields part of a home's assessed value from city ad valorem (property) taxes. The exempted amount would be set each year based on how much money comes in from a new Local Homestead Option Sales Tax (LHOST), a 1 percent local sales tax being established for the special district covering Walton County. Homeowners would need to apply once with the local tax official, and the exemption would then renew automatically each year as long as they still qualify. The change cannot take effect unless it passes with a two-thirds vote in the General Assembly and is then approved by Walnut Grove voters in a referendum set for November 2026. If approved, the exemption would run from January 1, 2027 through the end of 2039. If voters reject it or the election is not properly held, the bill would automatically repeal itself.

• Creates a new homestead exemption from City of Walnut Grove property taxes tied to the amount collected each year from a new 1 percent local sales tax.
• Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
• Makes the exemption apply on top of, not instead of, any other homestead exemption a homeowner already has.
• Schedules a November 2026 referendum in Walnut Grove so voters must approve the tax exemption before it can take effect.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, after which it would need to be renewed or extended.
• Automatically repeals the entire Act if voters reject it or if the required election is not properly conducted.

Homeowners in the City of Walnut Grove who claim a homestead as their primary residence, the city's tax officials who process applications, the Walnut Grove election superintendent who must run the referendum, and local shoppers who would pay the new 1 percent sales tax funding the exemption.

Eligible Walnut Grove homeowners would see part of their home's value shielded from city property taxes, lowering their tax bills, while the city would rely on a new sales tax paid by anyone shopping in the area to make up the difference. The change hinges entirely on voter approval this November.

• Section 1 defines key terms including 'homestead property' and 'LHOST' by reference to existing Georgia sales tax law (O.C.G.A. §§ 48-8-109.50 and 48-8-109.51).
• Section 1(b) grants the exemption in an amount equal to the assessed value covered by the annual net proceeds of the new local sales tax collected in the special district.
• Section 1(c) and (d) set application procedures, including automatic renewal each year and a duty to notify officials if a person becomes ineligible.
• Section 1(e) clarifies the exemption applies only to city taxes on property inside the special district, stacks with other exemptions, and runs from the year after voter approval through December 31, 2039.
• Section 3 requires the bill to pass with a two-thirds majority vote in both the House and Senate under the Georgia Constitution.
• Section 4 schedules a referendum for the Tuesday after the first Monday in November 2026, with the exemption taking effect January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or the election is not properly held, the Act automatically repeals 365 days after the election date.
• Section 4(c) allows any Walnut Grove voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

1. 2026-06-22House Lost Reconsidered Bill/Resolution (House)
2. 2026-06-22House Reconsidered (House)
3. 2026-06-20House Notice to Reconsider (House)
4. 2026-06-20House Third Reading Lost (House)
5. 2026-06-20House Third Readers (House)
6. 2026-06-20House Committee Favorably Reported (House)
7. 2026-06-18House Second Readers (House)
8. 2026-06-17House First Readers (House)

• Bruce Williamson (R, HD-112)Primary sponsor
• Reynaldo "Rey" Martinez (R, HD-111)
• Tim Fleming (R, HD-114)

1. PassedHouse voteJune 20, 2026

   95 yea, 67 nay (5 not voting, 12 excused)

   Local Calendar: House Vote #5

2. PassedHouse voteJune 22, 2026

   97 yea, 75 nay (1 not voting, 6 excused)

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

   99 yea, 74 nay (1 not voting, 5 excused)

   Local Calendar: House Vote #10

• property taxes
• homestead exemption
• local sales tax
• Walnut Grove
• Walton County referendum