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Read. Follow. Verify.Georgia Bill Proposes City of Kingston Homestead Tax Exemption Funded by Local Sales Tax
Last action · June 22, 2026: House Lost Reconsidered Bill/ResolutionSponsors: Mitchell Scoggins and 1 other
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What This Bill Would Do
Legislation proposes a homestead exemption from City of Kingston property taxes funded by a new local sales tax, pending a voter referendum in November 2026. If approved, the exemption would cover the assessed value of determined annually based on Local Homestead Option Sales Tax proceeds, running from January 1, 2027, through December 31, 2039.
Property owners in the City of Kingston could see their city property tax liability completely offset by new local sales tax revenues, provided voters approve the measure in the November 2026 election.
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.
City of Kingston residents
Eligible homestead property owners may receive an exemption from city ad valorem taxes based on local sales tax proceeds.
City of Kingston governing authority
The city must bear the expenses of the referendum election and administer the homestead exemption application process.
Key Facts
- Grants a homestead exemption from all ad valorem taxes imposed by the City of Kingston in the amount determined annually by the net proceeds of a new Local Homestead Option Sales Tax.
- Requires approval by a majority of voters in a referendum held on the Tuesday following the first Monday in November, 2026.
- Applies to taxable years beginning January 1, 2027, and ending December 31, 2039, if approved.
- Stipulates that homeowners who previously received a homestead exemption and remain eligible do not need to file a new application.
Show all 8 facts
- Mandates that any person granted the exemption must notify the local tax official if they become ineligible.
- Specifies that the exemption is in addition to, and not in lieu of, any other applicable homestead exemptions.
- Requires the city election superintendent to conduct the election, with expenses borne by the city.
- Provides that if the act is not approved or the election is not conducted, the act is automatically repealed on the 365th calendar day following the election date.
Frequently Asked Questions
What does the proposed legislation do for Kingston homeowners?
Do homeowners need to reapply every year to keep the exemption?
When would this tax exemption take effect?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
9 actions- Jun 22, 2026HouseHouse Reconsidered
- Jun 22, 2026HouseHouse Lost Reconsidered Bill/Resolution
- Jun 20, 2026HouseCommitteeHouse Committee Favorably Reported
- Jun 20, 2026HouseHouse Third Readers
- Jun 20, 2026HouseHouse Third Reading Lost
- Jun 20, 2026HouseHouse Notice to Reconsider
Show 3 earlier actions
- Jun 18, 2026HouseHouse Second Readers
- Jun 17, 2026HouseIntroducedHouse Hopper
- Jun 17, 2026HouseIntroducedHouse 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
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Local Tax Shift Mechanism
The legislation uses proceeds from a Local Homestead Option Sales Tax to entirely offset municipal ad valorem property taxes for homestead properties.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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