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House · Failed · 2026 Special Session

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

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

House Bill 8 would create a new homestead property tax exemption in Walker County, funded by a new 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 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.

What the bill does

  • 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.

Who it affects

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.

Why it matters

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.

Key provisions

  • 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.

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 Walker County homeowners.

“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.”

The exemption only takes effect if voters approve it in the referendum.

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 1:04:53 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 88

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Walker 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 1:19:45 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 130

    Summary by Georgia Commons: The clerk listed HB 8 for Walker 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

  • Mike Cameron (R, HD-1)Primary sponsor
  • Steve Tarvin (R, HD-2)

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

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb8.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp

HB8: Walker County; ad valorem tax; provide homestead exemption | Georgia Commons