ATLANTA — Herschel Walker, the Republican candidate for Senate in Georgia, is receiving a tax exemption on his Texas home that is meant for primary residents of the state, despite currently living and running for office in Georgia.
Public tax records first reported by CNN show that this year Mr. Walker will receive a homestead tax exemption of roughly $1,500 for his home in the Dallas area, which he listed as his primary residence. He has received the tax relief for his home since 2012, according to an official in the tax appraisal office of Tarrant County, where Mr. Walker’s home is located.
Under the Constitution, Senate candidates are required to reside in the state they will represent only once they are elected. In Georgia, candidates must meet a handful of stipulations to establish residency in the state before filing their bids for office. Mr. Walker’s tax exemption in Texas suggests that his primary residence remains outside Georgia.
A spokesman for Mr. Walker’s campaign did not respond to a request for comment.
According to the Texas comptroller, Mr. Walker’s use of the tax exemption while running in Georgia is legal. The comptroller’s website states that you may still receive the tax break after moving away from home temporarily, if “you do not establish a principal residence elsewhere, you intend to return to the home, and you are away less than two years.”