Georgia CommonsHB 56: Social Circle, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
A House bill would give Social Circle homeowners a property tax exemption tied to a new 1 percent local sales tax in Walton County, but only if voters approve it in a November 2026 referendum.
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 LegiScan holds.
In plain language
This bill applies only to the City of Social Circle in Walton County. It would exempt homeowners there from city property taxes (ad valorem taxes) on their primary residence, in an amount equal to the assessed value covered by proceeds from a newly created 1 percent Local Homestead Option Sales Tax (LHOST) collected in a special district covering all of Walton County. Homeowners would need to apply for the exemption once, and it would then renew automatically each year as long as they remain eligible. The exemption would stack on top of any other homestead exemption they already receive, but would not affect county or school property taxes, only city taxes. The whole plan depends on a November 2026 referendum in Social Circle; if approved, it starts January 1, 2027 and runs through the end of 2039. If rejected or if the election is not held properly, the bill repeals itself automatically about a year after the election date.
What the bill does
- Creates a homestead exemption from Social Circle city property taxes equal to the value covered by new local sales tax proceeds collected in the Walton County special district.
- Requires homeowners to apply once for the exemption, after which it renews automatically each year without a new application.
- Makes the exemption apply only to city taxes, not county or school taxes, and stack on top of any other existing homestead exemption.
- Sets the exemption period from January 1, 2027 through December 31, 2039, contingent on voter approval.
- Requires a November 2026 referendum in Social Circle and automatically repeals the Act if voters reject it or the election is not properly conducted.
- Requires a two-thirds vote in both the House and Senate before the bill can become law, per the Georgia Constitution.
Who it affects
Homeowners who live in the City of Social Circle within the Walton County special tax district, the city's tax officials who process exemption applications, and the local election superintendent responsible for holding the November 2026 referendum.
Why it matters
If voters approve it, eligible Social Circle homeowners would see part of their city property tax bill replaced by revenue from a new local sales tax, shifting some of the tax burden from property owners to shoppers, including visitors and non-residents who pay the sales tax.
Key provisions
- Section 1 defines key terms and grants the exemption based on annual net proceeds from the Local Homestead Option Sales Tax (LHOST) collected under O.C.G.A. Article 2C of Chapter 8 of Title 48.
- Section 1(c) and (d) set application rules, allowing automatic renewal for people who already had a homestead exemption in the prior year.
- Section 1(e) limits the exemption to city taxes only, restricts it to property inside the special district, and sets it to run from January 1 after voter approval through December 31, 2039.
- Section 3 requires a two-thirds majority vote in both legislative chambers for the bill to become law, as required by the Georgia Constitution.
- Section 4 sets a November 2026 referendum in Social Circle, specifies the ballot language, and provides for automatic repeal if the measure fails or the election is not held.
- Section 4(c) allows any Social Circle voter in the special district to seek a court order (writ of mandamus) if the election superintendent fails to hold the required election.
- Section 5 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except for the referendum 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”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Tim Fleming (R, HD-114)
- Reynaldo Martinez (R, HD-111)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 absent)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 absent)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 absent)
Topics
- property taxes
- homestead exemption
- Social Circle
- Walton County
- local sales tax