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City of Dahlonega Proposes Property Tax Homestead Exemption Funded by New Local Sales Tax

Original title: Dahlonega, City of; ad valorem tax; provide homestead exemption

Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsor: Will Wade

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 65EX proposes a homestead exemption from City of Dahlonega , funded by a new Local Homestead Option Sales Tax () in Lumpkin County, subject to voter approval in a November 2026 referendum.

Why it matters

Property owners in Dahlonega could see their city property tax bills completely offset by sales tax revenue, provided voters approve the referendum scheduled for November 2026.

Background
  • Local Option Sales Taxes and Homestead Option Sales Taxes in Georgia are local-option sales taxes governed by state statute to provide property tax relief. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Homestead property owners in Dahlonega

Eligible homeowners may receive an exemption from city ad valorem taxes equal to the assessed value determined annually by LHOST sales tax proceeds.

Directly affected

City of Dahlonega

The city governing authority must bear the expense of the referendum election and will alter its property tax collection based on LHOST proceeds.

Key Facts

  • Grants residents of the special district a homestead exemption from all city ad valorem taxes in the amount of the assessed value determined annually by net proceeds of a new Local Homestead Option Sales Tax (LHOST).
  • Requires a referendum to be held on the Tuesday following the first Monday in November, 2026, for city electors within the special district to approve or reject the Act.
  • If approved by a majority of voters, Section 1 of the Act becomes effective on January 1, 2027, and remains in effect through December 31, 2039.
  • Property owners who previously received a homestead exemption for the city and remain eligible will have the new LHOST exemption renewed automatically without filing a new application.
Show all 5 facts
  • If the referendum fails or is not conducted, the Act is automatically repealed on the 365th calendar day following the election date.

Frequently Asked Questions

How will the homestead exemption be funded?
The exemption is funded by the proceeds of a new Local Homestead Option Sales Tax () imposed within a conterminous with Lumpkin County.
Do I need to submit a new application every year to receive the exemption?
No. Once granted, the exemption renews automatically from year to year as long as the recipient occupies the residence as a homestead and remains eligible.
When will the tax exemption take effect if passed?
If approved by voters in the November 2026 referendum, the exemption will take effect on January 1, 2027.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

9 actions
  1. Jun 22, 2026House
    House Reconsidered
  2. Jun 22, 2026House
    House Lost Reconsidered Bill/Resolution
  3. Jun 20, 2026HouseCommittee
    House Committee Favorably Reported
  4. Jun 20, 2026House
    House Third Readers
  5. Jun 20, 2026House
    House Third Reading Lost
  6. Jun 20, 2026House
    House Notice to Reconsider
Show 3 earlier actions
  1. Jun 18, 2026House
    House Second Readers
  2. Jun 17, 2026HouseIntroduced
    House Hopper
  3. Jun 17, 2026HouseIntroduced
    House First Readers

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Local Tax Structure Modification

The legislation attempts to shift local tax burdens from property owners to consumers through a dedicated sales tax mechanism.

Connected Entities

Secretary of State, City of Dahlonega, Will Wade and 1 more
OrganizationSecretary of State“State office to which the election superintendent must certify referendum result”Map →
locationCity of Dahlonega“Municipality granting the homestead exemption and imposing the tax.”Map →
PersonWill Wade“Representative from the 9th district who introduced House Bill 65EX.”Map →
locationLumpkin County“County conterminous with the special district where the LHOST is established.”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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