HB 38: Arlington, City of; ad valorem tax; provide homestead exemption

This bill applies only to the City of Arlington and the special tax district that covers all of Early County. It would create a homestead exemption from city property taxes equal to the assessed value of a homestead, but the size of that exemption each year would depend on how much money comes in from a new Local Homestead Option Sales Tax (LHOST) collected in the district. In effect, sales tax revenue would offset property tax bills for homeowners in Arlington. The exemption would only apply to city taxes, not county or school taxes, and would stack on top of any other homestead exemptions a homeowner already has. Before any of this can happen, the bill needs a two-thirds vote in both chambers of the General Assembly and then approval by Arlington voters in a November 2026 referendum. If approved, it would run from January 1, 2027 through December 31, 2039, after which it would end automatically.

• Creates a homestead exemption from Arlington's city property taxes equal to the assessed value of a home, funded by proceeds of a new local sales tax.
• Requires homeowners to apply for the exemption with the local tax official, though those with an existing exemption on the same home are automatically covered.
• Limits the exemption to city taxes only, excluding county and school property taxes, and requires it to stack with other existing exemptions.
• Sets the exemption to run from January 1, 2027 through December 31, 2039, then expire automatically.
• Requires a November 2026 referendum of Arlington voters within the special tax district before the law can take effect.
• Requires a two-thirds supermajority vote in both the Georgia House and Senate for the bill to become law.

Homeowners in the City of Arlington who qualify for a homestead exemption, the city's tax officials who process applications, and the election superintendent who must run the required referendum. Early County's special sales tax district is also directly involved since it funds the exemption.

If approved by voters, eligible Arlington homeowners would see their city property tax bills reduced or eliminated for their primary residence, with the funding shifted to a sales tax paid by anyone buying goods in the district, changing who bears the local tax burden.

• Section 1 defines key terms and grants the exemption in an amount equal to the homestead's assessed value, tied annually to LHOST sales tax proceeds.
• Section 1(c) and (d) set application and renewal rules, letting homeowners with an existing exemption skip a new application if they remain eligible.
• Section 1(e) limits the exemption to city taxes only, to real property inside the special district, and makes it run from 2027 through December 31, 2039.
• Section 3 requires a two-thirds vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 4 sets up a November 2026 referendum with specific ballot language and says the exemption takes effect January 1, 2027 only if voters approve it.
• Section 4(b) provides that if voters reject the measure or no election is held, the entire Act is automatically repealed 365 days after the election date.

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
• Early County