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House · Failed · 2026 Special Session

HB 55: Valdosta, City of; ad valorem tax; provide homestead exemption

Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution

House Bill 55 would create a new homestead property tax exemption for Valdosta homeowners in the special district covering Lowndes County, funded by a new local sales tax and subject to voter approval in November 2026.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.

In plain language

Right now, Valdosta homeowners pay city property taxes on the full assessed value of their homes, minus any existing exemptions. This bill would add a new homestead exemption equal to the assessed value of a home, effectively offsetting city property taxes for homeowners in the special tax district that covers Lowndes County. The lost city revenue would be replaced by money from a new 1 percent Local Homestead Option Sales Tax (LHOST) collected within that district. Homeowners would need to apply once through the local tax official, and the exemption would then renew automatically each year as long as they remain eligible. The exemption would only apply to city taxes, not to county or school taxes, and would run from the year after voter approval through the end of 2038. Because it involves a constitutional homestead option, the bill needs a two-thirds vote in the General Assembly and must also be approved by Valdosta voters in a November 2026 referendum before it takes effect on January 1, 2027.

What the bill does

  • Creates a new homestead exemption from Valdosta city property taxes equal to the full assessed value of a qualifying homeowner's home.
  • Funds the exemption using proceeds from a new 1 percent Local Homestead Option Sales Tax collected in the special district covering Lowndes County.
  • Requires homeowners to file one application with the local tax official, after which the exemption renews automatically each year without reapplying.
  • Limits the exemption to city taxes only, keeps it separate from other homestead exemptions, and sets it to run from 2027 through the end of 2038.
  • Requires approval by two-thirds of the General Assembly and by Valdosta voters in a November 2026 referendum before taking effect.

Who it affects

Homeowners in Valdosta who live within the special tax district covering Lowndes County, the City of Valdosta's government and tax office, county election officials who must run the referendum, and shoppers and businesses in the district who would pay the new local sales tax.

Why it matters

If voters approve it, eligible Valdosta homeowners would see their city property tax bill largely offset through 2038, while everyone shopping or making purchases in the Lowndes County special district would pay an extra 1 percent sales tax to cover the lost city revenue.

Key provisions

  • Section 1 defines terms like 'homestead property' and 'special district' and grants the exemption, tying its funding to the new LHOST proceeds under O.C.G.A. Article 2C of Chapter 8 of Title 48.
  • Section 1(c)-(d) sets the application process, allowing automatic renewal for homeowners already approved and previously eligible.
  • Section 1(e) limits the exemption to city taxes only, applies it only within the special district, and sets it to run from the year after voter approval through December 31, 2038.
  • Section 3 requires the bill to pass with a two-thirds majority in both the House and Senate under the Georgia Constitution.
  • Section 4 schedules a referendum for the November 2026 general election, sets the ballot language, and states the exemption takes effect January 1, 2027 only if voters approve it.
  • Section 4(b) provides that if voters reject the measure or the election isn't held as required, the entire Act is automatically repealed 365 days after the election date.
  • Section 5 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 4.

From the bill

“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city for all purposes in the amount of the assessed value of such homestead property”

This is the core exemption the bill creates for Valdosta homeowners in the special district.

Discussed in meetings (3)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

  1. House floor session, June 20, 2026 (legislative day 3)

    From 1:06:08 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 108

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Valdosta measure in the local homestead-exemption package. Supporters said local voters could choose a sales tax to reduce property taxes; opponents said higher sales taxes would raise everyday costs. The package failed, 95 to 67, short of two-thirds. The majority leader gave notice of reconsideration.

  2. House floor session, June 22, 2026 (legislative day 4)

    From 1:23:21 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 149

    Summary by Georgia Commons: The clerk listed HB 55 for Valdosta on the reconsidered 66-bill homestead-exemption calendar. The House had approved reconsideration 97-75. During the group vote, one member argued the measures were not a tax increase and said non-Georgians pay 17.2% of sales taxes. A second member opposed new taxes during an affordability crisis. The majority whip said local voters should decide. The calendar failed 99-74, short of the required two-thirds vote. The chair said no further reconsideration was allowed.

Status timeline

  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)
Show full history (9 actions)
  1. 2026-06-17House Hopper (House)

Sponsors

  • John LaHood (R, HD-175)Primary sponsor
  • John Corbett (R, HD-174)
  • James Burchett (R, HD-176)
  • Alvin Payton (D, HD-177)

Votes

  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

Topics

  • property taxes
  • homestead exemption
  • Valdosta
  • Lowndes County
  • local sales tax

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb55.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp