Arlington home tax exemption would need lawmaker and voter approval

Arlington would exempt part of an eligible home's taxable value from city property taxes. Only the parts of eligible homes within Early County would qualify. The exemption would cover Arlington city property taxes and add to other home exemptions. The proposal would need a two-thirds vote in each legislative chamber and become law. More than half of the votes cast by Arlington voters living in Early County would need to favor approval. The exempt amount would depend on annual net sales tax proceeds. Home value above that amount would remain taxable. With voter approval, the exemption would start January 1, 2027, and apply through December 31, 2039.

Residents would apply to Arlington's local tax official, with an exception for certain people already receiving a city home exemption. These rules would apply to people seeking or receiving the exemption if it took effect. Residents who received another city home exemption the immediately preceding tax year and remained eligible for it on the same home would not need another application. Recipients would have to tell the local tax official when they became ineligible. Automatic renewal would apply each year after the exemption was granted.

Arlington's election superintendent would hold a vote on the exemption, and the city would pay for the election. Arlington voters living within Early County would decide whether to approve the exemption. An Arlington voter living in Early County could ask a court to order compliance if the election superintendent failed or refused to act. If voters rejected the proposal or the required election did not occur, the exemption would not take effect. The election would be scheduled for the Tuesday following the first Monday in November 2026. A court could order it for that date or the next allowed special-election date.