Georgia CommonsHouse · Failed · 2026 Special Session
HB 23: Arlington, City of; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 23EX would give homeowners in the City of Arlington a property tax exemption tied to a new 1 percent local sales tax in Calhoun County, pending voter approval in a November 2026 referendum.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
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.
What the bill does
- 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.
Who it affects
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.
Why it matters
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.
Key provisions
- 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.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the city for all purposes in the amount of the assessed value of such homestead property as is determined annually based upon the net proceeds of the sales and use tax collected under Article 2C of Chapter 8 of Title 48”
“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”
Discussed in meetings (3)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House floor session, June 20, 2026 (legislative day 3)
From 1:05:11 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 94
Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included this Arlington measure in the local homestead-exemption package. Supporters said local voters could choose a sales tax to reduce property taxes; opponents said higher sales taxes would raise everyday costs. The package failed, 95 to 67, short of two-thirds. The majority leader gave notice of reconsideration.
House floor session, June 22, 2026 (legislative day 4)
From 1:21:00 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 136
Summary by Georgia Commons: The clerk listed HB 23 for Arlington on the reconsidered 66-bill homestead-exemption calendar. The House had approved reconsideration 97-75. During the group vote, one member argued the measures were not a tax increase and said non-Georgians pay 17.2% of sales taxes. A second member opposed new taxes during an affordability crisis. The majority whip said local voters should decide. The calendar failed 99-74, short of the required two-thirds vote. The chair said no further reconsideration was allowed.
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Gerald Greene (R, HD-154)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 excused)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 excused)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 excused)
Topics
- property taxes
- homestead exemption
- local sales tax
- Arlington Georgia
- Calhoun County