HB 23: Arlington, City of; ad valorem tax; provide homestead exemption

This bill would create a homestead exemption from City of Arlington property taxes (called ad valorem taxes) for homeowners whose primary residence sits within a special tax district that covers all of Calhoun County. The exemption amount would not be fixed; instead it would be recalculated each year based on how much money a new 1 percent Local Homestead Option Sales Tax (LHOST) brings in within that district. The more the sales tax raises, the bigger the property tax break for homesteaders. Homeowners would have to apply once with the local tax official to get the exemption, but it would then renew automatically each year as long as they still qualify. The exemption would stack on top of, not replace, any other homestead exemptions a homeowner already has. Because this changes property taxes, Georgia's constitution requires a two-thirds vote in both the House and Senate, and voters in Arlington within the special district must approve it in a November 2026 referendum. If approved, the tax break would run from January 1, 2027 through the end of 2039. If rejected or if no election is held, the bill would automatically repeal itself.

• Creates a homestead exemption from City of Arlington property taxes equal to the assessed value covered by new local sales tax revenue collected in the Calhoun County special district.
• Requires homeowners to apply once for the exemption with the local tax official, after which it renews automatically each year without a new application.
• Makes the exemption apply only to city property taxes within the special district and stack on top of, rather than replace, other homestead exemptions.
• Sets the exemption to run from January 1, 2027 (if voters approve) through December 31, 2039.
• Requires a November 2026 referendum in Arlington and automatic repeal of the whole Act if voters reject it or no valid election occurs.
• Requires a two-thirds majority vote in both the House and Senate before the bill can become law, per the Georgia Constitution.

Homeowners in the City of Arlington whose homes sit within the Calhoun County special tax district, the city's tax officials who process applications, the election superintendent who must run the November 2026 referendum, and shoppers who would pay the new 1 percent local sales tax funding the exemption.

If voters approve it, Arlington homeowners in the district would see their city property tax bill shrink each year by an amount tied to how much the new local sales tax raises, shifting some of the local tax burden from homeowners to sales tax purchases. If rejected, no changes to taxes occur and the law repeals itself.

• Section 1 defines key terms and grants homeowners in the special district an exemption sized to the annual net proceeds of the new LHOST sales tax collected there.
• Section 1(c) and (d) set application rules: a one-time application with automatic renewal, and a duty to notify officials if a homeowner becomes ineligible.
• Section 1(e) clarifies the exemption applies only to city taxes in the special district, stacks with other exemptions, and runs from the year after voter approval through December 31, 2039.
• Section 3 requires a two-thirds vote in both legislative chambers before the bill can take effect, as required by the Georgia Constitution.
• Section 4 requires a November 2026 referendum in Arlington, specifies the ballot language, and sets automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 4(c) allows any Arlington elector in the district to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election.
• Section 5 sets the effective date as upon the Governor's approval, except for the election provisions in Section 4.

1. 2026-06-22House Lost Reconsidered Bill/Resolution (House)
2. 2026-06-22House Reconsidered (House)
3. 2026-06-20House Notice to Reconsider (House)
4. 2026-06-20House Third Reading Lost (House)
5. 2026-06-20House Third Readers (House)
6. 2026-06-20House Committee Favorably Reported (House)
7. 2026-06-18House Second Readers (House)
8. 2026-06-17House First Readers (House)

• Gerald Greene (R, HD-154)Primary sponsor

1. PassedHouse voteJune 20, 2026

   95 yea, 67 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #5

2. PassedHouse voteJune 22, 2026

   97 yea, 75 nay (1 not voting, 6 absent)

   Local Calendar: House Vote #9

3. PassedHouse voteJune 22, 2026

   99 yea, 74 nay (1 not voting, 5 absent)

   Local Calendar : House Vote #10

• property taxes
• homestead exemption
• local sales tax
• Arlington Georgia
• Calhoun County