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House · Failed · 2026 Special Session

HB 59: Walton County; ad valorem tax; provide homestead exemption

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

A local bill would give Walton County homeowners a property tax exemption funded by a new 1 percent local sales tax, pending voter approval in a November 2026 referendum.

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

This bill applies only to Walton County. It would create a homestead exemption (a break on property taxes for a primary home) covering the full assessed value of a home, paid for by a new Local Homestead Option Sales Tax (LHOST) collected in a special tax district covering the whole county. The exemption amount would be recalculated each year based on how much the sales tax actually brings in. Homeowners would have to apply once with the county tax official, and the exemption would then renew automatically as long as they stay eligible. The exemption would run from January 1 of the year after voters approve it through December 31, 2039, while the sales tax itself would run from January 1, 2028 through December 31, 2037. Because it changes local taxation, the bill needs a two-thirds vote in the General Assembly and then approval by Walton County voters in a November 2026 referendum. If voters reject it or no election happens, the bill repeals itself automatically.

What the bill does

  • Creates a homestead exemption in Walton County equal to the full assessed value of a homeowner's primary residence, funded by a new local sales tax.
  • Establishes a special tax district covering all of Walton County to collect a new 1 percent Local Homestead Option Sales Tax (LHOST).
  • Requires homeowners to apply once for the exemption, after which it renews automatically each year without a new application.
  • Sets the exemption to run from the year after voter approval through December 31, 2039, and the sales tax to run from 2028 through 2037.
  • Requires a countywide referendum in November 2026 before the exemption can take effect, and repeals the whole Act if voters reject it or the election is not held.

Who it affects

Homeowners in Walton County who claim the property as their primary residence, the Walton County tax official who processes exemption applications, county voters who must approve the measure in a referendum, and the county election superintendent who must conduct that vote.

Why it matters

If approved by both the legislature and voters, Walton County homeowners would see their county property tax bill largely offset by exempted value, while everyone in the county, including non-homeowners, would pay a new 1 percent sales tax to fund it. The exemption is temporary, ending in 2039.

Key provisions

  • Section 1 defines key terms, grants the exemption equal to the assessed value of homestead property, and ties its amount to yearly LHOST sales tax proceeds collected in the special district.
  • Section 1(c) and (d) set application rules, letting people who already have another homestead exemption skip a new application, with automatic annual renewal.
  • Section 1(e) clarifies the exemption applies only to county-levied taxes on property inside the special district, is in addition to other exemptions, and runs from approval through December 31, 2039.
  • Section 1(f) sets the LHOST sales tax period from January 1, 2028 through December 31, 2037.
  • Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
  • Section 4 requires a countywide referendum in November 2026, specifies the ballot language, and provides that the Act is automatically repealed if voters reject it or no election occurs.
  • Section 4(c) allows any county voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if it is not conducted as required.
  • Section 5 sets the Act's general effective date as upon the Governor's approval or becoming law without signature, except for the referendum-dependent provisions.

From the bill

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

This is the core exemption the bill creates for Walton County homeowners.

“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”

Explains that the whole exemption plan dies automatically if voters reject it or no election is held.

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 1:05:50 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 109

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Walton County 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 1:23:35 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 151

    Summary by Georgia Commons: The clerk listed HB 59 for Walton County 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

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

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
  • Walton County
  • local sales tax
  • ballot referendum

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb59.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp