SB627: SB627 City of Dallas; ad valorem taxes for municipal purposes; provide a homestead exemption

This bill would create a new homestead exemption for people who live in the City of Dallas, in Paulding County. Under current law, homeowners there pay municipal property taxes on the full assessed value of their home unless another exemption applies. This bill would let residents subtract $50,000 from their home's assessed value before city property taxes for municipal purposes are calculated, with the remaining value still taxed. Homeowners would have to apply once with the city to claim it, and the exemption would then renew automatically each year as long as they still live there. It would not apply to state, county, or school property taxes. Because it changes local taxation, the bill needs a two-thirds vote in the General Assembly and must be approved by City of Dallas voters in a November 2026 referendum before it can take effect on January 1, 2027. If voters reject it, the law repeals itself automatically.

• Creates a $50,000 homestead exemption against City of Dallas municipal property taxes for homeowners who live in the city.
• Requires homeowners to file a one-time application with the city government to claim the exemption, which then renews automatically each year.
• Excludes the exemption from applying to state, county, or school district property taxes, limiting it strictly to city municipal levies.
• Requires a two-thirds majority vote in both the Senate and House because it involves a constitutional property tax matter.
• Sends the measure to City of Dallas voters in a November 2026 referendum, taking effect January 1, 2027 only if approved.
• Automatically repeals the entire Act if voters reject it or if the election is not properly held.

Homeowners in the City of Dallas who qualify for a homestead under Georgia law, the City of Dallas government which must process applications and hold the referendum, and the municipal election superintendent responsible for conducting the November 2026 vote.

If approved by voters, qualifying Dallas homeowners would see a lower city property tax bill starting in 2027 because $50,000 of their home's value would no longer be taxed for municipal purposes, though their county, school, and state taxes would stay the same.

• Section 1 defines 'homestead' using the existing state definition (O.C.G.A. § 48-5-40) and creates the $50,000 exemption from City of Dallas municipal ad valorem taxes.
• Section 1(c) and (d) require a one-time application to the city, with automatic annual renewal and a duty to report if the homeowner becomes ineligible.
• Section 1(e) clarifies the exemption applies only to city municipal taxes, not state, county, or school taxes, and stacks on top of other existing exemptions.
• Section 1(f) sets the exemption to apply to taxable years beginning on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both legislative chambers under the state constitution's tax provisions.
• Section 3 schedules a City of Dallas referendum for November 2026, with the Act taking effect only if a majority approve it, and automatic repeal if it fails or the election is not held.
• Section 4 sets the general effective date as upon the Governor's approval, except for the referendum provisions in Section 3.

1. 2026-04-02House Reconsidered (House)
2. 2026-04-02House Third Reading Lost (House)
3. 2026-04-02House Third Readers (House)
4. 2026-04-02House Committee Favorably Reported (House)
5. 2026-03-31House Second Readers (House)
6. 2026-03-27House First Readers (House)
7. 2026-03-25Senate Passed/Adopted (Senate)
8. 2026-03-25Senate Committee Favorably Reported (Senate)

• Jason Anavitarte (R, SD-031)Primary sponsor
• Timothy Bearden (R, SD-030)
• Martin Momtahan (R, HD-017)

1. PassedSenate voteMarch 25, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #799

2. PassedHouse voteApril 2, 2026

   94 yea, 75 nay (2 not voting, 5 absent)

   Supplemental Local Calendar : House Vote #857

3. PassedHouse voteApril 2, 2026

   98 yea, 72 nay (3 not voting, 3 absent)

   Sb614 & Sb627 Recon: House Vote #858

• property taxes
• homestead exemption
• City of Dallas
• Paulding County
• local referendum