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

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.

• 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.

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.

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.

• 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.

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)

• Mitchell Scoggins (R, HD-014)Primary sponsor
• Matthew Gambill (R, HD-015)

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
• Bartow County
• Kingston Georgia