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Walker County bill proposes homestead tax exemption funded by new local sales tax

Original title: Walker County; ad valorem tax; provide homestead exemption

Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsors: Mike Cameron and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Walker County residents would receive a homestead tax exemption equal to the assessed value of their , funded by a new 1 percent Local Homestead Option Sales Tax (LHOST), pending voter approval in a November 2026 referendum.

Why it matters

Property owners in Walker County face a potential complete exemption from county on their homesteads, conditioned on the implementation and collection of a new local sales tax lasting from 2028 through 2037.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Walker County residents

Eligible homestead property owners may receive an exemption from county ad valorem taxes funded by the new sales tax.

Key Facts

  • Grants Walker County residents a homestead exemption from county ad valorem taxes equal to the assessed value of homestead property determined annually by LHOST proceeds.
  • Requires the imposition of a 1 percent Local Homestead Option Sales Tax (LHOST) from January 1, 2028, through December 31, 2037.
  • Submits the Act to Walker County voters in a referendum held on the Tuesday following the first Monday in November, 2026.
  • Stipulates that if approved by more than half of the votes cast, the exemption takes effect on January 1, 2027, and runs through December 31, 2039.
Show all 6 facts
  • Allows homeowners who received a homestead exemption in the previous tax year to receive the new exemption without filing a fresh application.
  • Requires enactment by a two-thirds' majority vote in both the Senate and the House of Representatives pursuant to the Georgia Constitution.

Frequently Asked Questions

How will the homestead tax exemption be funded?
The exemption is funded based upon the net proceeds of a new 1 percent Local Homestead Option Sales Tax (LHOST) imposed within Walker County.
Do I need to file a new application if I already receive a homestead exemption?
No, any person who was allowed a homestead exemption from county for the immediately preceding tax year and remains eligible does not need to file a new application.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

9 actions
  1. Jun 22, 2026House
    House Reconsidered
  2. Jun 22, 2026House
    House Lost Reconsidered Bill/Resolution
  3. Jun 20, 2026HouseCommittee
    House Committee Favorably Reported
  4. Jun 20, 2026House
    House Third Readers
  5. Jun 20, 2026House
    House Third Reading Lost
  6. Jun 20, 2026House
    House Notice to Reconsider
Show 3 earlier actions
  1. Jun 18, 2026House
    House Second Readers
  2. Jun 17, 2026HouseIntroduced
    House Hopper
  3. Jun 17, 2026HouseIntroduced
    House First Readers

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Walker County, Secretary of State
locationWalker County“The county and special district subject to the proposed tax exemption and LHOST.”Map →
OrganizationSecretary of State“Recipient of the election results certification from the election superintendent”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy50
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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