---
title: HB 55. Valdosta, City of; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb55
cite_as: HB 55, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb55
md_url: https://georgiacommons.org/bills/2026-special/hb55.md
text_url: https://georgiacommons.org/bills/2026-special/hb55/text
source_url: https://www.legis.ga.gov/legislation/74819
date: 2026-06-22
status: introduced
corpus_version: bills-2026-09-13
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: 862
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bill_number: HB 55
session: 2026 Special Session
session_slug: 2026-special
chamber: House
bill_type: bill
status_date: 2026-06-17
last_action: House Lost Reconsidered Bill/Resolution
sponsors:
  - John LaHood
  - John Corbett
  - James Burchett
  - Alvin Payton
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB55/2026/X1
upstream_id: 2154090
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Valdosta
  - Lowndes County
  - local sales tax
---

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

## Text

House Bill 55EX
By: Representatives LaHood of the 175th, Corbett of the 174th, and Burchett of the 176th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Valdosta ad valorem taxes in the amount
of the assessed value of the homestead property determined annually in accordance with the
provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the proceeds
of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special
district conterminous with Lowndes County; to provide for definitions; to specify the terms
and conditions of the exemption and the procedures relating thereto; to provide for
applicability; to provide for compliance with constitutional requirements and the provisions
of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to provide for a referendum, effective
dates, automatic repeal, mandatory execution of election, and judicial remedies regarding
failure to comply; to provide for related matters; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes" means all ad valorem taxes imposed by the governing authority
of the city for all purposes.
H. B. 55EX
(2) "City" means the City of Valdosta and its governing authority.
(3) "Homestead property" shall have the same meaning as provided in Code Section
48-8-109.50 of the O.C.G.A.
(4) "LHOST" means the special sales and use tax established under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
(5) "Local tax official" means the tax official charged with the duty of receiving
applications for homestead exemptions for the city.
(6) "Special district" means the special district conterminous with Lowndes County and
established by Code Section 48-8-109.51 of the O.C.G.A.
(b) 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 of such person to be exempted as is determined annually in accordance with the
provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the net
proceeds of the LHOST to be imposed by the county within the special district. The value
of such property in excess of such exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the local tax official
giving such information relative to receiving such exemption as will enable the local tax
official to make a determination regarding the initial and continuing eligibility of such person
for such exemption; provided, however, that any person who previously applied for another
homestead exemption from ad valorem taxes imposed by the city, was allowed such
homestead exemption for the immediately preceding tax year, and remains eligible for such
homestead exemption for that same homestead property in the current tax year shall be
allowed the exemption granted under subsection (b) of this section for that homestead
without the application otherwise required by this subsection. The local tax official shall
provide application forms for the purposes of this subsection.
H. B. 55EX
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A. Once granted to a person, the exemption shall be automatically renewed from
year to year without application so long as the person granted the homestead exemption
under subsection (b) of this section occupies such residence as a homestead and otherwise
remains eligible for such exemption. It shall be the duty of any person granted the
homestead exemption under subsection (b) of this section to notify the local tax official in
the event that such person for any reason becomes ineligible for such exemption.
(e) In accordance with the provisions of subsection (c) of Code Section 48-8-109.52 of the
O.C.G.A., the exemption granted by subsection (b) of this section:
(1) Shall not apply to or affect any ad valorem taxes other than those levied by the city;
(2) Shall only apply to those portions of real property located within the special district;
(3) Shall be in addition to and not in lieu of any other homestead exemption applicable
to the homestead property; and
(4) Shall apply to all taxable years beginning on January 1 of the year subsequent to the
approval of this Act in the referendum provided for in Section 4 of this Act and ending
on December 31, 2038.
SECTION 2.
This Act incorporates by reference the terms and conditions specified under Article 2C of
Chapter 8 of Title 48 of the O.C.G.A.
SECTION 3.
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(2) of the
Constitution of the State of Georgia, this Act shall not become law unless it receives the
requisite two-thirds' majority vote in both the Senate and the House of Representatives.
H. B. 55EX
SECTION 4.
(a) The election superintendent of the city shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of the city residing within
the special district for approval or rejection. The election superintendent shall conduct that
election on the Tuesday following the first Monday in November, 2026, and shall issue the
call and conduct that election as provided by general law. The election superintendent shall
cause the date and purpose of the election to be published once a week for two weeks
immediately preceding the date thereof in the official organ of the city. The ballot shall have
written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Valdosta ad valorem taxes for city purposes in an amount of the assessed
( ) NO value of the homestead property as is determined annually in accordance
with the Act and funded by the proceeds of a new 1 percent Local
Homestead Option Sales Tax to be imposed within the special district of
Lowndes County?"
(b) All persons desiring to vote for approval of the Act shall vote "Yes," and all persons
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes
cast on such question are for approval of the Act, Section 1 of this Act shall become of full
force and effect on January 1, 2027. If the Act is not so approved, or if the election is not
conducted as provided in this section, Section 1 of this Act shall not become effective, and
this Act shall be automatically repealed on the 365th calendar day following the election date
provided for in this section. The expense of such election shall be borne by the city. It shall
be the election superintendent's duty to certify the result thereof to the Secretary of State.
(c) The provisions of this section shall be mandatory upon the election superintendent and
are not intended as directory. If the election superintendent fails or refuses to comply with
this section, any elector of the city residing within the special district may apply for a writ
of mandamus to compel the election superintendent to perform his or her duties under this
H. B. 55EX
section. If the court finds that the election superintendent has not complied with this section,
the court shall fashion appropriate relief requiring the election superintendent to call and
conduct such election on the date required by this section or on the next date authorized for
special elections provided for in Code Section 21-2-540 of the O.C.G.A.
SECTION 5.
Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 6.
All laws and parts of laws in conflict with this Act are repealed.
H. B. 55EX

## 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 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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Lost Reconsidered Bill/Resolution (2026-06-22)
- Sponsors: John LaHood, John Corbett, James Burchett, Alvin Payton
- Official page: https://www.legis.ga.gov/legislation/74819

> The history, votes, and amendments (862 characters) are at https://georgiacommons.org/bills/2026-special/hb55.md?full=1