---
title: HB 58. Loganville, City of; ad valorem tax; provide homestead exemption
collection: bills
id: 2026-special/hb58
cite_as: HB 58, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/hb58
md_url: https://georgiacommons.org/bills/2026-special/hb58.md
text_url: https://georgiacommons.org/bills/2026-special/hb58/text
source_url: https://www.legis.ga.gov/legislation/74822
date: 2026-06-18
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: 129
omitted_url: https://georgiacommons.org/bills/2026-special/hb58.md?full=1
bill_number: HB 58
session: 2026 Special Session
session_slug: 2026-special
chamber: House
bill_type: bill
status_date: 2026-06-17
last_action: House Second Readers
sponsors:
  - Reynaldo Martinez
  - Bruce Williamson
  - Tim Fleming
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB58/2026/X1
upstream_id: 2154047
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Loganville
  - Walton County
  - local sales tax
---

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

## Text

House Bill 58EX
By: Representatives Martinez of the 111th, Williamson of the 112th, and Fleming of the 114th
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Loganville ad valorem taxes in the amount
of the assessed value of the homestead property determined annually for the special district
based upon the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be
imposed within the special district conterminous with Walton 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.
(2) "City" means the City of Loganville and its governing authority.
H. B. 58EX
(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 Walton 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 as is determined annually based upon the net proceeds of the sales and use tax
collected under Article 2C of Chapter 8 of Title 48 of the O.C.G.A. on such person's
homestead property located within the special district determined annually based upon the
net proceeds of the sales and use tax collected within the special district in accordance with
Code Section 48-8-109.57 of the O.C.G.A. for the special district based upon the net
proceeds of the LHOST collected 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
H. B. 58EX
without the application otherwise required by this subsection. The local tax official shall
provide application forms for the purposes of this subsection.
(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
governing authority of the local government to which this Act applies;
(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) The exemption granted by subsection (b) of this section 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, 2039.
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.
H. B. 58EX
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.
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 Loganville ad valorem taxes for city purposes in an amount of the
( ) NO assessed value of the homestead property as is determined annually using
the proceeds of a new 1 percent Local Homestead Option Sales Tax to be
imposed within the special district of Walton 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.
H. B. 58EX
(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
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. 58EX

## 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 58 would give homeowners in Loganville a property tax exemption tied to a new 1 percent local sales tax in Walton County, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2026-06-17)
- Last action: House Second Readers (2026-06-18)
- Sponsors: Reynaldo Martinez, Bruce Williamson, Tim Fleming
- Official page: https://www.legis.ga.gov/legislation/74822

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2026-special/hb58.md?full=1