Georgia legislation · 2025-2026 Regular Session
Georgia HB1129: Local government; designation of enterprise zones; provisions
Status: Signed into law, May 11, 2026
A BILL to be entitled an Act to amend Code Section 36-88-6 of the Official Code of Georgia Annotated, relating to criteria for enterprise zone, so as to provide for designation of enterprise zones; to provide that enterprise zones shall not qualify for exemption from state sales and use tax; to provide for an exception; to provide for collection and assessment of fees; to provide for the use of the principal of revenue bonds; to limit the number of enterprise zones in urban redevelopment areas; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 88 of Title 36 of the Official Code of Georgia Annotated, relating to enterprise zones, so as to provide that enterprise zones shall not qualify for exemption from state sales and use tax; to provide for an exception; to provide for collection and assessment of fees; to provide for the use of the principal of revenue bonds; to limit the number of enterprise zones in urban redevelopment areas; to provide a sunset date; to make allowances for enterprise zones in existence and those in the process of being approved prior to such sunset date…
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 88 of Title 36 of the Official Code of Georgia Annotated, relating to enterprise zones, so as to provide that enterprise zones shall not qualify for exemption from state sales and use tax; to provide for an exception; to provide for collection and assessment of fees; to provide for the use of the principal of revenue bonds; to limit the number of enterprise zones in urban redevelopment areas; to provide a sunset date; to make allowances for enterprise zones in existence and those in the process of being approved prior to such sunset date; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 88 of Title 36 of the Official Code of Georgia Annotated, relating to enterprise zones, is amended in Code Section 36-88-6, relating to criteria for enterprise zone, by revising subsection (g) as follows: "(g)(1) A nominated area under this subsection and H. B. 1129 HB 1129/AP (B) Contain within its borders the site for a redevelopment project having a minimum of $400 million in capital investment for the redevelopment of an area certified by the commissioner to have been chronically underdeveloped for a period of …