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House · Failed · 2026 Special Session

HB 66: Kingston, City of; ad valorem tax; provide homestead exemption

Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution

A House bill would give homeowners in the City of Kingston a property tax break funded by a new 1 percent local sales tax in Bartow County, but only if voters approve it in a November 2026 referendum.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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 applies only to the City of Kingston, located in the special tax district that covers Bartow County. It would exempt homeowners there from city property taxes (ad valorem taxes) on an amount of their home's assessed value equal to what a new Local Homestead Option Sales Tax (LHOST) brings in each year for that district. Homeowners would still pay city property tax on any value above that exempted amount. To get the exemption, homeowners generally must apply once with the local tax official, after which it renews automatically as long as they still qualify. The exemption stacks on top of any other homestead exemption already available. It would only take effect if Bartow County voters approve both the underlying sales tax and this exemption in a November 2026 referendum, would start January 1, 2027, and would automatically expire December 31, 2039. If voters reject it, the whole Act repeals itself about a year after the election.

What the bill does

  • Creates a new property tax exemption for homeowners in the City of Kingston equal to the assessed value covered by proceeds from a new 1 percent Local Homestead Option Sales Tax (LHOST) in Bartow County's special tax district.
  • Requires most homeowners to file a one-time application with the local tax official, with automatic renewal each year as long as they remain eligible.
  • Makes the exemption apply only to city taxes within the special district and stack on top of, not replace, other homestead exemptions.
  • Requires a two-thirds vote in both the House and Senate before the bill can become law, since it involves a constitutional homestead exemption process.
  • Requires a November 2026 public referendum in the city; the exemption only takes effect if a majority of voters approve it.
  • Sets the exemption to run from January 1, 2027 through December 31, 2039, and automatically repeals the whole Act if voters reject it.

Who it affects

Homeowners who live within the City of Kingston and the surrounding special tax district conterminous with Bartow County, the city's tax official who processes applications, the county election superintendent who must run the referendum, and city government, which depends on the property tax revenue affected.

Why it matters

If approved by voters, homeowners in Kingston would see part of their home's value shielded from city property taxes, offset instead by a new sales tax paid by everyone who buys taxable goods in the district, shifting some of the local tax burden from property owners to shoppers.

Key provisions

  • Section 1 defines key terms, including 'homestead property' and 'special district,' and grants the exemption equal to the assessed value covered by LHOST proceeds collected annually in the district.
  • Section 1(c) and (d) set application rules: homeowners generally must file once with the local tax official, and the exemption renews automatically without a new application each year.
  • Section 1(e) clarifies the exemption applies only to city taxes in the special district, applies in addition to other homestead exemptions, and runs through December 31, 2039.
  • Section 3 requires a two-thirds majority vote in both chambers of the General Assembly for the bill to become law.
  • Section 4 requires a November 2026 referendum in the city; approval starts the exemption January 1, 2027, while rejection triggers automatic repeal of the whole Act 365 days after the election.
  • Section 4(c) allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

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”

This is the core tax break the bill creates for Kingston homeowners.

“Shall be in addition to and not in lieu of any other homestead exemption applicable to the homestead property”

Clarifies this new exemption stacks on top of existing homestead exemptions rather than replacing them.

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.

  1. House floor session, June 20, 2026 (legislative day 3)

    From 1:06:29 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 112

    Summary by Georgia Commons: The clerk reported a favorable committee recommendation and included the Kingston 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.

  2. House floor session, June 22, 2026 (legislative day 4)

    From 1:24:08 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, Special Session, p. 154

    Summary by Georgia Commons: The clerk read HB 66 on the reconsidered 66-bill homestead-exemption calendar, without stating a locality. 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

  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)
Show full history (9 actions)
  1. 2026-06-17House Hopper (House)

Sponsors

  • Mitchell Scoggins (R, HD-14)Primary sponsor
  • Matthew Gambill (R, HD-15)

Votes

  1. PassedHouse voteJune 20, 2026

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

    Local Calendar: House Vote #5

  2. PassedHouse voteJune 22, 2026

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

    Local Calendar: House Vote #9

  3. PassedHouse voteJune 22, 2026

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

    Local Calendar: House Vote #10

Topics

  • property taxes
  • homestead exemption
  • local sales tax
  • Bartow County
  • Kingston Georgia

Ask about this bill

Answers come from this document. Not legal advice.

Machine-readable https://georgiacommons.org/bills/2026-special/hb66.md · https://georgiacommons.org/bills/index.md · MCP https://mcp.georgiacommons.org/mcp