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HB 92GEORGIASession 2025_26State BillSigned into law

Enacted

Georgia revises property tax homestead exemptions, assessment notices, and local sales tax rules

Original title: Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption

Last action · April 1, 2025: House Date Signed by GovernorSponsors: Shaw Blackmon and 6 others

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What This Bill Does

Georgia law now postpones the deadline for local governments to opt out of the base year homestead exemption to March 1, 2025, requires property tax bills to disclose when s exceed s, and exempts certain school construction materials from local sales taxes through December 31, 2033.

Why it matters

Property owners will see clearer notices on tax bills regarding rate increases and opt-out decisions, local school systems can claim refunds on construction sales taxes, and local governments must follow revised procedures and deadlines for homestead exemption opt-outs and intergovernmental agreements.

Background

House Bill 92 revises Georgia revenue and taxation code provisions following previous property tax relief legislation. context
Base year homestead exemptions limit increases in the assessed value of homestead property for ad valorem taxation. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Property owners

Property owners receive clearer tax bills containing notices when millage rates exceed roll-back rates or when local governments opt out of homestead exemptions.

Directly affected

Local governing authorities

Local governments must follow revised procedural deadlines, public hearing requirements, and filing rules with the Secretary of State to opt out of homestead exemptions.

Directly affected

Local school systems

School systems can claim refunds for local sales and use taxes paid on qualifying construction materials for approved educational capital outlay projects.

Key Facts

Local governing authorities may elect to opt out of the statewide base year homestead exemption through a resolution adopted by March 1, 2025, after completing specific public hearing and advertisement procedures.
Property tax bills must include a bold print notice if the adopted millage rate exceeds the estimated roll-back rate.
Property tax bills issued by political subdivisions that opted out of property tax relief related to HB 581 (2024) must contain a specific warning notice and telephone contact number through December 31, 2029.
Surviving spouses do not need to reapply annually for an automatically renewed homestead exemption.

Show all 9 facts

The sale or use of qualifying construction materials for educational capital outlay projects is exempt from local sales and use taxes through December 31, 2033, via a refund mechanism.
Local school systems claiming construction material tax refunds must allocate those funds to capital outlay accounts in accordance with the state constitution.
Local sales and use taxes imposed in any jurisdiction generally cannot exceed 2 percent, subject to specific educational and transportation exceptions.
Levying and recommending authorities must annually calculate their estimated roll-back rate and certify it to county tax officials at least 15 days prior to the postmark of the annual assessment notice.
Special district special sales and use taxes for property tax relief may be imposed in 0.05 percent increments up to a total of 1 percent, subject to local referendum approval and intergovernmental agreements.

Frequently Asked Questions

What happens if a local government decides to opt out of the homestead exemption?

The governing authority must conduct at least three public hearings, advertise its intent, and file a copy of its resolution with the Secretary of State by March 1, 2025. Additionally, property tax bills for homestead properties must display a specific notice warning residents that the political subdivision opted out of property tax relief.

Do surviving spouses need to reapply for a homestead exemption every year?

No. Once a homestead exemption is granted or automatically renewed, a surviving spouse does not need to make subsequent annual applications unless the person becomes ineligible.

How do local school systems benefit from the sales tax construction exemption?

Local school systems can file a request for a refund with the Department of Revenue for local sales and use taxes paid on qualifying construction materials used in approved educational s.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Signed into law.

Procedural history

23 actions

Apr 1, 2025House
House Sent to Governor
Apr 1, 2025HouseEnrolled
House Date Signed by Governor
Apr 1, 2025GovernorEnrolled
Act 5
Apr 1, 2025Georgia General Assembly
Effective Date
Mar 27, 2025HouseFloor
House Agreed Senate Amend or Sub
Mar 25, 2025Senate
Senate Engrossed

Show 17 earlier actions

Mar 25, 2025Senate
Senate Third Read
Mar 25, 2025SenateFloor
Senate Passed/Adopted By Substitute
Mar 25, 2025Senate
Senate Transmitted House
Mar 21, 2025SenateCommittee
Senate Committee Favorably Reported By Substitute
Feb 28, 2025Senate
Senate Recommitted
Feb 27, 2025Senate
Senate Read Second Time
Feb 26, 2025SenateCommittee
Senate Committee Favorably Reported By Substitute
Feb 18, 2025House
House Third Readers
Feb 18, 2025HouseFloor
House Passed/Adopted By Substitute
Feb 18, 2025House
House Immediately Transmitted to Senate
Feb 18, 2025SenateIntroduced
Senate Read and Referred
Feb 5, 2025HouseCommittee
House Committee Favorably Reported By Substitute
Feb 4, 2025House
House Withdrawn, Recommitted
Jan 29, 2025HouseCommittee
House Committee Favorably Reported By Substitute
Jan 27, 2025House
House Second Readers
Jan 17, 2025HouseIntroduced
House First Readers
Jan 16, 2025HouseIntroduced
House Hopper

Version history & redline

8 versions on file

Comparing Sen Ctee Sub LC 50 1237S → HB 92/AP*

removed addedOfficial text

25 LC 50 1237S The Senate Committee on Rules offered the following substitute to HB 92: 92/AP House Bill 92 (AS PASSED HOUSE AND SENATE) By: Representatives Blackmon of the 146th , Kelley of the 16th , Williams of the 148th , Erwin of the 32nd , Washburn of the 144th , and others A BILL TO BE ENTITLED AN ACT To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so […] (name of governing authority) intends to opt out of the statewide adjusted base year ad valorem homestead exemption for (name of the political subdivision). All concerned citizens are invited to the public hearing on this matter to be held H. B. at (place of meeting) on (date and time). Times and places of additional public hearings on this matter are at (place of meeting) on […]

What This Bill Does

Who It Affects

Key Facts

Frequently Asked Questions

News Coverage

Where This Stands

Procedural history

Version history & redline

Voting Record

Lobbying Activity

Full breakdown

Sponsors

Discoveries

Extended Opt-Out Deadlines for Homestead Exemptions

Connected Entities

Sources

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