Dahlonega voters in Lumpkin County’s special district would decide whether eligible residents could receive a home property tax exemption funded by local sales tax proceeds.
Eligible residents could receive a Dahlonega property tax exemption for their home, with the exempt amount based on local sales tax proceeds. The exemption would apply only to city taxes on property in the special district.
City voters who live in the district would decide the proposal in November 2026. The exemption would take effect only with voter approval and the required two-thirds legislative vote.
The proposal would exempt part of an eligible home’s value from Dahlonega property taxes. It would cover a resident’s homestead property in the special district, which is coterminous with Lumpkin County. Any value above the exempt amount would remain taxable. The exemption would be added to other home exemptions and apply only to Dahlonega taxes on property in the special district. Residents would need to apply unless they already qualified for a city home exemption in the previous tax year and remained eligible for the same home. If approved by voters, the exemption would apply to tax years beginning January 1, 2027, through December 31, 2039.
The proposal would go to a vote of city electors who live in the special district. Only city electors residing within the special district would vote on the Act. The exemption would take effect only if more than half of votes cast approve the Act. The Act also requires a two-thirds vote in both houses of the legislature. If voters reject it or the election is not held as required, the exemption would not take effect and the Act would be repealed. The election is scheduled for the Tuesday after the first Monday in November 2026.
No hearings or votes scheduled.