HB1316: HB1316 Walker County; school district ad valorem tax; remove five year residency requirement for homestead exemption

In 2025 the Georgia General Assembly created a homestead exemption from Walker County school district property taxes for older residents. Under that law, residents age 70 to 74 get a $50,000 exemption on their home's assessed value, and residents 75 and older get an exemption covering the full assessed value of their home. This bill amends that 2025 Act to remove the requirement that a resident live in the school district for five years before qualifying for the exemption available to those 75 and older. The bill also keeps the surviving spouse provisions, requiring the spouse to be at or above a minimum age and to keep occupying the home. Because this changes a local tax exemption tied to the state constitution, the change must go before Walker County school district voters in a referendum on the November 2026 general election ballot. If approved, the change takes effect January 1, 2027; if rejected or no election occurs, the whole amending Act repeals automatically 365 days after the election.

• Removes the five-year residency requirement that previously applied to the full-value homestead tax exemption for Walker County school district residents 75 and older.
• Keeps the existing $50,000 assessed-value exemption for residents ages 70 to 74 in the Walker County school district.
• Keeps the full assessed value exemption for residents 75 and older, once the five-year residency condition is removed.
• Requires the change to be approved by voters in a November 2026 referendum before it can take effect on January 1, 2027.
• Provides that if voters reject the measure or no election is held, the entire amending Act automatically repeals 365 days after the scheduled election date.

Homeowners age 70 and older who live in the Walker County school district, especially those 75 and older who would no longer need five years of residency to claim the full property tax exemption, along with their surviving spouses and the Walker County election superintendent, who must run the referendum.

Older Walker County homeowners who recently moved into the school district but are 75 or older would no longer have to wait five years to claim a full exemption from school property taxes, potentially saving them the entire school tax bill on their home sooner, if voters approve the change.

• Section 1 revises the 2025 Act's Section 1, removing the five-year residency requirement from the exemption description for residents 75 and older, while keeping the $50,000 exemption for ages 70-74 and full-value exemption for 75 and older.
• Section 2 revises the referendum language for the November 2026 election, asking voters to approve both the $50,000 exemption for those 70 and older and the full-value exemption for those 75 and older.
• Section 3 requires a two-thirds vote in both the House and Senate for this Act to become law, per the Georgia Constitution's requirements for local tax laws.
• Section 3 (referendum section) states that if approved, the exemption becomes effective January 1, 2027; if rejected or the election is not held, the amending Act automatically repeals 365 days after the election date.
• Section 4 makes the rest of the Act effective upon the Governor's approval or upon becoming law without approval.

1. 2026-05-11Effective Date 2026-05-11
2. 2026-05-11Act 556
3. 2026-05-11House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-27Senate Passed/Adopted (Senate)
6. 2026-03-27Senate Third Read (Senate)
7. 2026-03-27Senate Taken from Table (Senate)
8. 2026-03-27Senate Tabled (Senate)

• Steve Tarvin (R, HD-002)Primary sponsor
• Mike Cameron (R, HD-001)
• Clint Dixon (R, SD-045)

1. PassedHouse voteMarch 10, 2026

   159 yea, 0 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #693

2. PassedSenate voteMarch 27, 2026

   26 yea, 22 nay (3 not voting, 3 absent)

   Motion To Table Remaining Legislation On The Rules Calendar: Senate Vote #835

3. PassedSenate voteMarch 27, 2026

   48 yea, 0 nay (1 not voting, 5 absent)

   Passage: Senate Vote #847

• property taxes
• homestead exemption
• Walker County
• senior citizens
• school taxes