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

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.

• 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.

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.

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.

• 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.

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)

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

1. PassedHouse voteJune 20, 2026

   95 yea, 67 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #5

2. PassedHouse voteJune 22, 2026

   97 yea, 75 nay (1 not voting, 6 absent)

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

   99 yea, 74 nay (1 not voting, 5 absent)

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• Walton County
• local sales tax
• ballot referendum