SB 627: City of Dallas; ad valorem taxes for municipal purposes; provide a homestead exemption

This bill creates a new homestead exemption, a break on property taxes for a primary home, for residents of the City of Dallas in Paulding County. It would exempt $50,000 of a home's assessed value from City of Dallas property taxes used for municipal purposes, meaning only the value above that amount would still be taxed by the city. The exemption would not apply to state taxes, county taxes, or school district taxes, and it would come on top of any other city homestead exemption a resident already has. Homeowners would need to apply once with the city, after which the exemption renews automatically each year as long as they keep living in the home as their primary residence. The bill requires a two-thirds vote in both the Georgia House and Senate to pass, and it must also be approved by City of Dallas voters in a referendum on November 3, 2026. If approved, the exemption starts January 1, 2027; if rejected, the bill is automatically repealed.

• Creates a $50,000 homestead exemption on assessed home value for City of Dallas municipal property taxes only.
• Requires residents to file a one-time application with the city, after which the exemption renews automatically each year.
• Excludes the exemption from applying to state, county, and school district property taxes.
• Makes the exemption additional to, not a replacement for, any other existing city homestead exemption.
• Requires a November 2026 referendum of City of Dallas voters before the exemption can take effect.
• Sets automatic repeal of the whole Act if voters reject it or if the election is not properly held.

Homeowners who live in the City of Dallas and claim it as their primary residence, the City of Dallas government which must administer applications and pay for the referendum, and the municipal election superintendent who must call and run the vote.

If voters approve it, eligible Dallas homeowners would pay city property taxes on $50,000 less of their home's value starting in 2027, lowering their municipal tax bill while county, school, and state taxes stay unaffected.

• Section 1 defines the exemption and applies it to homestead property as defined in O.C.G.A. § 48-5-40, limited to City of Dallas municipal ad valorem taxes.
• Section 1(c) and (d) require a one-time application with automatic annual renewal, and require homeowners to report if they become ineligible.
• Section 1(e) clarifies the exemption does not reduce state, county, or school district taxes and stacks on top of other city exemptions.
• Section 1(f) sets the exemption to apply starting with tax years beginning on or after January 1, 2027.
• Section 2 requires the Act to pass by a two-thirds majority in both legislative chambers under the Georgia Constitution.
• Section 3 schedules a City of Dallas referendum for November 3, 2026, and provides for automatic repeal if voters reject it or the election isn't held.
• Section 4 sets the Act's general effective date as upon the Governor's approval, except for the referendum provisions.

1. 2026-04-02House Reconsidered (House)
2. 2026-04-02House Third Reading Lost (House)
3. 2026-04-02House Third Readers (House)
4. 2026-04-02House Committee Favorably Reported (House)
5. 2026-03-31House Second Readers (House)
6. 2026-03-27House First Readers (House)
7. 2026-03-25Senate Passed/Adopted (Senate)
8. 2026-03-25Senate Committee Favorably Reported (Senate)

• Jason Anavitarte (R, SD-031)Primary sponsor
• Timothy Bearden (R, SD-030)
• Martin Momtahan (R, HD-017)

1. PassedSenate voteMarch 25, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #799

2. PassedHouse voteApril 2, 2026

   94 yea, 75 nay (2 not voting, 5 absent)

   Supplemental Local Calendar : House Vote #857

3. PassedHouse voteApril 2, 2026

   98 yea, 72 nay (3 not voting, 3 absent)

   Sb614 & Sb627 Recon: House Vote #858

• property taxes
• homestead exemption
• City of Dallas Georgia
• Paulding County
• local referendum