HB 58: Loganville, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Loganville, in Walton County. It would create a homestead exemption from city property taxes (ad valorem taxes) for homeowners whose primary residence sits within a special tax district covering all of Walton County. The exempted amount each year would equal the assessed value of the home, calculated from the money collected through a new Local Homestead Option Sales Tax (LHOST), a 1 percent local sales tax that would fund the exemption. Homeowners would still need to apply, though people who already have a homestead exemption and remain eligible would not need to reapply. The exemption would stack on top of, not replace, any other homestead exemption a homeowner already has. The bill requires a two-thirds vote in both the House and Senate to comply with the Georgia Constitution, and cannot take effect unless Loganville voters approve it in a referendum in November 2026. If approved, the exemption starts January 1, 2027 and runs through the end of 2039; if rejected or the election is not held, the bill repeals itself.

• Creates a new property tax exemption for homeowners in Loganville, sized to match assessed home value using proceeds from a new 1 percent local sales tax.
• Requires homeowners to apply for the exemption, but automatically renews it each year without reapplication as long as eligibility continues.
• Makes the exemption apply only within the special tax district covering Walton County and only to city-levied taxes, stacking on top of any other homestead exemptions.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, contingent on voter approval.
• Schedules a November 2026 referendum in Loganville and requires the election superintendent to hold it, with court-ordered mandamus relief available if they fail to comply.
• Automatically repeals the entire Act if voters reject it or if the election is not properly held.

Homeowners in the City of Loganville within the Walton County special tax district, the city's tax and election officials who must administer the exemption and referendum, and Loganville voters who will decide the measure's fate at the ballot box in November 2026.

If approved, eligible Loganville homeowners would see part of their home's assessed value shielded from city property taxes, funded instead by a new 1 percent sales tax paid by anyone shopping in Walton County, shifting some of the local tax burden from property owners to consumers.

• Section 1 defines key terms and grants the homestead exemption, sized annually to the net proceeds of the new LHOST sales tax collected in the special district.
• Section 1(c)-(d) sets application rules, automatic renewal, and a duty to report if a person becomes ineligible.
• Section 1(e) clarifies the exemption applies only to city taxes, only within the special district, stacks with other exemptions, and runs from 2027 through 2039.
• Section 3 requires a two-thirds majority vote in both chambers of the Georgia General Assembly for the bill to become law.
• Section 4 schedules a November 2026 referendum in Loganville, specifies the ballot language, and sets the effective date of January 1, 2027 if approved.
• Section 4(b) provides for automatic repeal 365 days after the election if voters reject the measure or the election is not held.
• Section 4(c) makes the referendum mandatory for the election superintendent, allowing court-ordered mandamus relief if they fail to act.

1. 2026-06-18House Second Readers (House)
2. 2026-06-17House First Readers (House)
3. 2026-06-17House Hopper (House)

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

• property taxes
• homestead exemption
• Loganville
• Walton County
• local sales tax