Georgia legislation · 2025-2026 Regular Session
Georgia HB1316: Walker County; school district ad valorem tax; remove five year residency requirement for homestead exemption
Status: Signed into law, May 11, 2026
A BILL to be entitled an Act to amend an Act to provide a homestead exemption from Walker County school district ad valorem taxes for educational purposes, approved May 13, 2025 (Ga. L. 2025, p. 3901), so as to remove the five year residency requirement for the homestead exemption for residents of such school district who are 75 years of age or older; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend an Act to provide a homestead exemption from Walker County school district ad valorem taxes for educational purposes, approved May 13, 2025 (Ga. L. 2025, p. 3901); and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, Steve Tarvin, Representative from District 2, state on oath as follows: (1) I am the author of the local bill to which this affidavit is attached. (2) In accordance with O.C.G.A. § 28-1-14, the notice requirements for the local bill to which this affidavit is attached have been satisfied, including but not limited to the following: (A) The Notice of Intentio.
From the introduced text:
a bill to amend an Act to provide a homestead exemption from Walker County school district ad valorem taxes for educational purposes, approved May 13, 2025 (Ga. L. 2025, p. 3901); and for other purposes. AFFIDAVIT GEORGIA, FULTON COUNTY I, Steve Tarvin, Representative from District 2, state on oath as follows: (1) I am the author of the local bill to which this affidavit is attached. (2) In accordance with O.C.G.A. § 28-1-14, the notice requirements for the local bill to which this affidavit is attached have been satisfied, including but not limited to the following: (A) The Notice of Intention to Introduce Local Legislation which is attached to such local bill was published in the Walker County Messenger, which is the official organ of Walker County, on the 11th of February, 2026; and (B) If the local bill amends the charter of a municipality or the enabling Act of the governing authority of a county or consolidated government, then a copy of the Notice of Intention to Introduce Local Legislation was mailed, transmitted by facsimile, or otherwise provided to the governing authority of such municipality, county, or consolidated or (ii) During the seven days immediately following the date of publication of such Notice. s/ STEVE TARVIN Affiant Sworn to and subscribed at the State Capitol in Atlanta, Georgia, This …