Georgia legislation · 2025-2026 Regular Session
Georgia HB1101: Ad valorem tax; state-wide homestead tax exemption for a portion of the value of the homestead for certain senior residents; provide
Status: In committee, February 3, 2026
A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for a state-wide homestead tax exemption from ad valorem taxes for a portion of the value of the homestead for certain senior residents; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for a state-wide homestead tax exemption from ad valorem taxes for a portion of the value of the homestead for certain senior residents; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for related matters…
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for a state-wide homestead tax exemption from ad valorem taxes for a portion of the value of the homestead for certain senior residents; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, is amended in Part 1 of Article 2, relating to tax exemptions, by adding a new Code section to read as follows: "48-5-44.3. (a) For purposes of this Code section, the term: (1) 'Ad valorem taxes' means all ad valorem taxes levied by, for, or on behalf of the state or any county, consolidated government, municipality, or local school district in this H. B. 1101 LC 44 3296 state, except for any ad valorem taxes levied to pay interest on and to retire bonded indebtedness. (2) 'Homestead' means homestead …