Georgia legislation · 2025-2026 Regular Session
Georgia HB1102: Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes
Status: In committee, February 3, 2026
A BILL to be entitled an Act to amend Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, so as to prohibit the levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, so as to prohibit the levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes; to provide for related matters; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, so as to prohibit the levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, is amended by adding a new Code section to read as follows: "48-5-382. Properties owned by individuals 60 years of age or older that become subject to liens for failure to pay ad valorem taxes shall not be subject to levy and sale by virtue of any process under the laws of this state until the title to any such property transfers out of such individual's name by sale, gift, condemnation, distribution to one or more heirs, or by any other means." H. B. 1102 LC 44 3298 SECTION 2. All laws and parts of laws in conflict with this Act are repealed. H. B. 1102
Sponsors
- David Clark (R, HD-098) · primary sponsor
- Gerald Greene (R, 154)
- Matt Reeves (R, 99)
- Josh Bonner (R, 73)
- Scott Hilton (R, 48)
- Noelle Kahaian (R, 81)
Latest actions
- : House Second Readers
- : House First Readers
- : House Hopper
Common questions
- What is HB1102?
- HB1102 is a bill in the Georgia Legislature (2025-2026 Regular Session): Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes.
- What does HB1102 do?
- In its own words: To amend Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, so as to prohibit the levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes; to provide for related matters; to repeal conflicting laws; and for other purposes.
- What is the status of HB1102?
- In committee as of February 3, 2026. Latest action: House Second Readers (February 3, 2026).
- Who sponsored HB1102?
- David Clark (R, HD-098), with 5 co-sponsors.
- Where is the official record for HB1102?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/72618
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.