HB 8: Walker County; ad valorem tax; provide homestead exemption

This bill applies only to Walker County. It would set up a homestead exemption from county property taxes (ad valorem taxes) equal to the assessed value of a homeowner's primary residence, but only within a special tax district covering the whole county. The exemption would be paid for using money raised by a new 1 percent Local Homestead Option Sales Tax (LHOST), a local sales tax already authorized under Georgia law, imposed within that district from January 1, 2028 through December 31, 2037. Homeowners would have to apply for the exemption unless they already qualify for another homestead exemption in the county, in which case it renews automatically. The whole plan depends on Walker County voters approving it in a referendum on the November 2026 general election ballot; if voters reject it or the election does not happen, the bill repeals itself automatically. If approved, the exemption would run through the 2039 tax year.

• Creates a new homestead exemption from Walker County property taxes equal to the assessed value of a homeowner's primary residence within a countywide special tax district.
• Ties the size of the exemption each year to the revenue collected from a new 1 percent local sales tax (LHOST) imposed in the same district from 2028 through 2037.
• Requires homeowners to apply for the exemption through the county tax official, with automatic renewal for those who already have another homestead exemption and remain eligible.
• Requires the bill to be approved by Walker County voters in a November 2026 referendum before it can take effect.
• Automatically repeals the entire Act 365 days after the referendum if voters reject it or the election is not held.
• Sets the exemption to apply from the year after voter approval through the 2039 tax year.

Homeowners in Walker County who claim a homestead exemption on their primary residence, the Walker County tax official who processes applications, the county election superintendent who must run the referendum, and shoppers in Walker County who would pay the new 1 percent local sales tax.

If voters approve it, Walker County homeowners could see their property tax bills reduced or eliminated on their primary residence, while everyone shopping in the county, including non-residents, would pay a bit more sales tax to cover the lost revenue. Nothing changes unless voters say yes in November 2026.

• Section 1 defines key terms and grants the homestead exemption equal to assessed home value, funded by LHOST proceeds collected under O.C.G.A. § 48-8-109.57.
• Section 1(c)-(d) sets application and automatic renewal rules for the exemption, requiring homeowners to notify the tax official if they become ineligible.
• Section 1(e) limits the exemption to county-level taxes within the special district, makes it additional to other homestead exemptions, and sets it to run from the year after voter approval through December 31, 2039.
• Section 1(f) sets the LHOST collection period from January 1, 2028 to December 31, 2037.
• Section 3 requires a two-thirds vote in both the House and Senate for the bill to become law, as required by the Georgia Constitution.
• Section 4 requires a countywide referendum on the November 2026 ballot, with the exemption taking effect January 1, 2027 only if a majority vote yes, and automatic repeal if the referendum fails or is not held.
• Section 4(c) allows any Walker 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.

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)

• Mike Cameron (R, HD-001)Primary sponsor
• Steve Tarvin (R, HD-002)

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
• Walker County
• homestead exemption
• local sales tax
• referendum