Georgia HB439: Revenue and taxation; revise deductions allowed to dealers

What the bill says

To amend Title 36 of the Official Code of Georgia Annotated, relating to local government so as to authorize the establishment of local homeowner's incentive adjustment grant programs; to provide definitions; to provide constitutional authorization; to provide for referendums to establish and discontinue such programs; to provide for the appropriation of funds to support such programs; to provide for the calculation, application, and limitations on tax credits; to provide for rules and regulations; to provide for recoverability…

From the introduced text:

A BILL TO BE ENTITLED To amend Title 36 of the Official Code of Georgia Annotated, relating to local government so as to authorize the establishment of local homeowner's incentive adjustment grant programs; to provide definitions; to provide constitutional authorization; to provide for referendums to establish and discontinue such programs; to provide for the appropriation of funds to support such programs; to provide for the calculation, application, and limitations on tax credits; to provide for rules and regulations; to provide for recoverability; to amend Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions, so as to authorize the establishment of local homeowner's incentive adjustment grant funds; to provide for an effective date; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Title 36 of the Official Code of Georgia Annotated, relating to local government, is amended by adding a new chapter to read as follows: H. B. HB 439/AP "CHAPTER 89A 36-89A-1. As used in this chapter, the term: (1) 'Applicable rollback' means a: (A) Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code Section 48-8-91 in a county or municipality that levies a local option sales tax; …

Read the full official text

Sponsors

• Lee Anderson (R, 24) · primary sponsor
• Bill Yearta (R) · primary sponsor
• Robert Dickey (R, 134)
• Al Williams (D, 168)
• Anderson, Victor (R, 10)
• Trey Kelley (R, 16)
• Matt Barton (R, 5)

Latest actions

1. January 1, 2027: Effective Date
2. May 12, 2026: Act 709
3. May 12, 2026: House Date Signed by Governor
4. April 6, 2026: House Sent to Governor
5. March 25, 2026: House Agreed Senate Amend or Sub
6. March 23, 2026: Senate Passed/Adopted By Substitute
7. March 23, 2026: Senate Third Read
8. March 23, 2026: Senate Engrossed
9. March 20, 2026: Senate Read Second Time
10. March 19, 2026: Senate Committee Favorably Reported By Substitute

Votes

• House Vote #764 (March 25, 2026): 99 yea, 64 nay, passed
• Senate Vote #789 (March 23, 2026): 49 yea, 1 nay, passed
• House Vote #225 (March 6, 2025): 170 yea, 1 nay, passed

Common questions

What is HB439?

HB439 is a bill in the Georgia Legislature (2025-2026 Regular Session): Revenue and taxation; revise deductions allowed to dealers.

What does HB439 do?

In its own words: To amend Title 36 of the Official Code of Georgia Annotated, relating to local government so as to authorize the establishment of local homeowner's incentive adjustment grant programs; to provide definitions; to provide constitutional authorization; to provide for referendums to establish and discontinue such programs; to provide for the appropriation of funds to support such programs; to provide for the calculation, application, and limitations on tax credits; to provide for rules and regulations; to provide for recoverability…

What is the status of HB439?

Signed into law as of May 12, 2026. Latest action: Effective Date (January 1, 2027).

Who sponsored HB439?

Lee Anderson (R, 24), with 6 co-sponsors.

Where is the official record for HB439?

On the Georgia Legislature website: https://www.legis.ga.gov/legislation/70298