HB 53: Monroe, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Monroe in Walton County. It would exempt homeowners there from city property taxes (ad valorem taxes) on the portion of their home's value that matches money raised by a new Local Homestead Option Sales Tax (LHOST), a special 1 percent sales tax collected within a district covering all of Walton County. The exempt amount would be recalculated each year based on how much sales tax money comes in, and any home value above that exempt amount would still be taxed normally. 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 exemption would stack on top of any other homestead exemptions the homeowner already has. Because it changes how property is taxed, the bill needs a two-thirds vote in both the House and Senate, and city voters must approve it in a November 2026 referendum before it takes effect on January 1, 2027. It would automatically end on December 31, 2039, or be repealed entirely if voters reject it.

• Creates a new property tax exemption for homeowners in the City of Monroe, sized to match revenue from a new 1 percent local sales tax in Walton County.
• Requires the exempt amount to be recalculated every year based on how much the new sales tax actually collects.
• Requires homeowners to apply once for the exemption, after which it renews automatically each year without a new application.
• Makes the exemption additional to, not a replacement for, any other homestead exemption the homeowner already receives.
• Requires a citywide referendum in November 2026 before the law can take effect, and automatically repeals the whole act if voters reject it or if the election is not held.
• Sets the exemption to run from 2027 through the end of 2039, after which it would expire.

Homeowners who live in the City of Monroe within Walton County, the city's tax officials who process exemption applications, and the county election superintendent who must organize the November 2026 referendum. City government finances are also affected because the tax exemption is tied to new sales tax revenue.

If approved by voters, Monroe homeowners could see part of their home's value shielded from city property taxes, funded instead by a new sales tax paid by anyone shopping in Walton County. The change shifts some of the city's tax burden from property owners toward sales tax collections through 2039.

• Section 1 defines key terms and grants the exemption, sizing it to match net proceeds from the new sales tax collected in the Walton County special district.
• Section 1(c) and (d) set application rules, allowing automatic renewal each year without a new filing once granted.
• Section 1(e) clarifies the exemption applies only to Monroe's own property taxes, only within the special district, and lasts from 2027 through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 4 requires a November 2026 referendum in Monroe, specifies the ballot language, and sets the exemption to take effect January 1, 2027 if approved.
• Section 4(b) provides that if voters reject the measure or no election is held, the entire act is automatically repealed 365 days after the election date.
• Section 4(c) allows a court to order the election superintendent by writ of mandamus to hold the required election 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 Martinez (R, HD-111)
• Tim Fleming (R, HD-114)

1. PassedHouse voteJune 20, 2026

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

   Local Calendar : House Vote #5

2. PassedHouse voteJune 22, 2026

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

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

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

   Local Calendar : House Vote #10

• property taxes
• City of Monroe
• Walton County
• homestead exemption
• local sales tax