---
title: SB 627. City of Dallas; ad valorem taxes for municipal purposes; provide a homestead exemption
collection: bills
id: 2025-2026/sb627
cite_as: SB 627, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb627
md_url: https://georgiacommons.org/bills/2025-2026/sb627.md
text_url: https://georgiacommons.org/bills/2025-2026/sb627/text
source_url: https://www.legis.ga.gov/legislation/74257
date: 2026-04-02
status: engrossed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 936
omitted_url: https://georgiacommons.org/bills/2025-2026/sb627.md?full=1
bill_number: SB 627
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-03-25
last_action: House Reconsidered
sponsors:
  - Jason Anavitarte
  - Timothy Bearden
  - Martin Momtahan
text_version: Engrossed
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB627/2025
upstream_id: 2136402
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - City of Dallas Georgia
  - Paulding County
  - local referendum
---

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

## Text

Senate Bill 627
By: Senators Anavitarte of the 31st and Bearden of the 30th
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from City of Dallas ad valorem taxes for municipal
purposes in the amount of $50,000.00 of the assessed value of the homestead for residents
of that city; 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.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
(a) As used in this Act, the term:
(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal
purposes levied by, for, or on behalf of the City of Dallas, including, but not limited to,
any ad valorem taxes to pay interest on and to retire municipal bonded indebtedness.
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b) Each resident of the City of Dallas is granted an exemption on such person's homestead
from City of Dallas ad valorem taxes for municipal purposes in the amount of $50,000.00
of the assessed value of such homestead. The value of that property in excess of such
exempted amount shall remain subject to taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
section unless such person or person's agent files an application with the governing authority
of the City of Dallas, or the designee thereof, giving such information relative to receiving
such exemption as will enable the governing authority of the City of Dallas, or the designee
thereof, to make a determination regarding the initial and continuing eligibility of such
person for such exemption. The governing authority of the City of Dallas, or the designee
thereof, shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year
so long as the person granted the homestead exemption under subsection (b) of this section
occupies such residence as a homestead. After a person has filed the proper application as
provided in subsection (c) of this section, it shall not be necessary to make application
thereafter for any year, and such exemption shall continue to be allowed to such person. It
shall be the duty of any person granted the homestead exemption under subsection (b) of this
section to notify the governing authority of the City of Dallas, or the designee thereof, in the
event that such person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any
state ad valorem taxes, county ad valorem taxes for county purposes, or county or
independent school district ad valorem taxes for educational purposes. The homestead
exemption granted by subsection (b) of this section shall be in addition to and not in lieu of
any other homestead exemption applicable to City of Dallas ad valorem taxes for municipal
purposes.
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years
beginning on or after January 1, 2027.
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The municipal election superintendent of the City of Dallas shall call and conduct an election
as provided in this section for the purpose of submitting this Act to the electors of the City
of Dallas for approval or rejection. The municipal election superintendent shall conduct that
election on the Tuesday after the first Monday in November, 2026, and shall issue the call
and conduct that election as provided by general law. The municipal election superintendent
shall cause the date and purpose of the election to be published once a week for two weeks
immediately preceding the date thereof in the official organ of Paulding County. The ballot
shall have written or printed thereon the words:
"( ) YES Shall the Act be approved which provides a homestead exemption from City
of Dallas ad valorem taxes for municipal purposes in the amount of
( ) NO $50,000.00 of the assessed value of the homestead for residents of that
city?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the first day of January immediately following that election
date. The expense of such election shall be borne by the City of Dallas. It shall be the
municipal election superintendent's duty to certify the result thereof to the Secretary of State.
The provisions of this section shall be mandatory upon the municipal election superintendent
and are not intended as directory. If the municipal election superintendent fails or refuses
to comply with this section, any elector of the City of Dallas may apply for a writ of
mandamus to compel the municipal election superintendent to perform his or her duties
under this section. If the court finds that the municipal election superintendent has not
complied with this section, the court shall fashion appropriate relief requiring the municipal
election superintendent to call and conduct such election on the date required by this section
or on the next date authorized for special elections provided for in Code Section 21-2-540
of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A Senate bill would give homeowners in the City of Dallas, Georgia a $50,000 exemption on their home's assessed value for city property taxes, pending voter approval in a November 2026 referendum.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Engrossed (2026-03-25)
- Last action: House Reconsidered (2026-04-02)
- Sponsors: Jason Anavitarte, Timothy Bearden, Martin Momtahan
- Official page: https://www.legis.ga.gov/legislation/74257

> The history, votes, and amendments (936 characters) are at https://georgiacommons.org/bills/2025-2026/sb627.md?full=1