HB 56: Social Circle, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Social Circle in Walton County. It would exempt homeowners there from city property taxes (ad valorem taxes) on their primary residence, in an amount equal to the assessed value covered by proceeds from a newly created 1 percent Local Homestead Option Sales Tax (LHOST) collected in a special district covering all of Walton County. Homeowners would need to apply for the exemption once, and it would then renew automatically each year as long as they remain eligible. The exemption would stack on top of any other homestead exemption they already receive, but would not affect county or school property taxes, only city taxes. The whole plan depends on a November 2026 referendum in Social Circle; if approved, it starts January 1, 2027 and runs through the end of 2039. If rejected or if the election is not held properly, the bill repeals itself automatically about a year after the election date.

• Creates a homestead exemption from Social Circle city property taxes equal to the value covered by new local sales tax proceeds collected in the Walton County special district.
• Requires homeowners to apply once for the exemption, after which it renews automatically each year without a new application.
• Makes the exemption apply only to city taxes, not county or school taxes, and stack on top of any other existing homestead exemption.
• Sets the exemption period from January 1, 2027 through December 31, 2039, contingent on voter approval.
• Requires a November 2026 referendum in Social Circle and automatically repeals the Act if voters reject it or the election is not properly conducted.
• Requires a two-thirds vote in both the House and Senate before the bill can become law, per the Georgia Constitution.

Homeowners who live in the City of Social Circle within the Walton County special tax district, the city's tax officials who process exemption applications, and the local election superintendent responsible for holding the November 2026 referendum.

If voters approve it, eligible Social Circle homeowners would see part of their city property tax bill replaced by revenue from a new local sales tax, shifting some of the tax burden from property owners to shoppers, including visitors and non-residents who pay the sales tax.

• Section 1 defines key terms and grants the exemption based on annual net proceeds from the Local Homestead Option Sales Tax (LHOST) collected under O.C.G.A. Article 2C of Chapter 8 of Title 48.
• Section 1(c) and (d) set application rules, allowing automatic renewal for people who already had a homestead exemption in the prior year.
• Section 1(e) limits the exemption to city taxes only, restricts it to property inside the special district, and sets it to run from January 1 after voter approval through December 31, 2039.
• Section 3 requires a two-thirds majority vote in both legislative chambers for the bill to become law, as required by the Georgia Constitution.
• Section 4 sets a November 2026 referendum in Social Circle, specifies the ballot language, and provides for automatic repeal if the measure fails or the election is not held.
• Section 4(c) allows any Social Circle voter in the special district to seek a court order (writ of mandamus) if the election superintendent fails to hold the required election.
• Section 5 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except for the referendum provisions in Section 4.

1. 2026-06-22House Lost Reconsidered Bill/Resolution (Cámara de Representantes)
2. 2026-06-22House Reconsidered (Cámara de Representantes)
3. 2026-06-20House Notice to Reconsider (Cámara de Representantes)
4. 2026-06-20House Third Reading Lost (Cámara de Representantes)
5. 2026-06-20House Third Readers (Cámara de Representantes)
6. 2026-06-20House Committee Favorably Reported (Cámara de Representantes)
7. 2026-06-18House Second Readers (Cámara de Representantes)
8. 2026-06-17House First Readers (Cámara de Representantes)

• Tim Fleming (R, HD-114)Patrocinador principal
• Reynaldo Martinez (R, HD-111)

1. AprobadaVotación: Cámara de Representantes20 de junio de 2026

   95 a favor, 67 en contra (5 sin votar, 12 ausentes)

   Local Calendar : House Vote #5

2. AprobadaVotación: Cámara de Representantes22 de junio de 2026

   97 a favor, 75 en contra (1 sin votar, 6 ausentes)

   Local Calendar: House Vote #9

3. AprobadaVotación: Cámara de Representantes22 de junio de 2026

   99 a favor, 74 en contra (1 sin votar, 5 ausentes)

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• Social Circle
• Walton County
• local sales tax