25 HB 92/AP
House Bill 92 (AS PASSED HOUSE AND SENATE)
By: Representatives Blackmon of the 146
th
, Kelley of the 16
th
, Williams of the 148
th
, Erwin
of the 32
nd
, Washburn of the 144
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and
1
taxation, so as to provide for the contents of property tax bills; to revise a state-wide base2
year homestead exemption; to clarify that a surviving spouse does not need to reapply for3
such exemption; to provide for procedures to elect to opt out and rescind an election to opt4
out of such exemption; to provide for an additional period to apply for a homestead5
exemption in certain circumstances; to provide for the contents of annual notices of6
assessment; to provide for forms for such notices; to provide for requirements for calculating7
and certifying estimated roll-back rates; to revise definitions; to exempt from local taxes the8
sale or use of construction materials used in certain capital outlay projects for educational9
purposes; to provide that such exemption only applies to projects for local school systems10
that have in effect certain homestead exemptions from property taxation; to provide for11
conditions and limitations; to provide for payment, collection, and refunds; to provide for an12
automatic repeal; to provide for the maximum amount of local sales and use taxes that may13
be imposed; to revise provisions related to a special district sales and use tax; to provide for14
conditions under which such tax may be imposed; to provide for clarifications; to provide for15
related matters; to provide for an effective date and applicability; to repeal conflicting laws;16
and for other purposes.17
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
18
PART I19
SECTION 1-1.20
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is21
amended in Code Section 48-5-2, relating to definitions relative to ad valorem taxation of22
property, by revising paragraph (2.1) as follows:23
"(2.1) 'Estimated roll-back rate' means, for any given levying or recommending authority,
24
the current year's estimated millage rate for general maintenance and operations minus25
the millage equivalent of the total net assessed value added by reassessments:26
(A) As as calculated and certified to the tax commissioner by the levying or27
recommending authority pursuant to Code Section 48-5-306.2 for county and28
educational tax purposes; and29
(B) As calculated and certified to the collecting officer of the municipality by the30
levying authority for municipal tax purposes."31
SECTION 1-2.32
Said title is further amended in Code Section 48-5-34, relating to ad valorem property tax bill33
form, by revising subsection (b) and adding a new subsection to read as follows:34
"(b) In addition to the requirements of subsection (a) of this Code section, regarding any35
ad valorem property tax bill where if the millage rate adopted by a tax taxing authority36
exceeds the estimated roll-back rate and such estimated roll-back rate was provided in the37
annual notice of assessment, such tax bill shall include a notice containing the name of38
such taxing authority and the following statement in bold print:39
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'The adopted millage rate exceeds the estimated roll-back rate as stated in the annual
40
notice of assessment that you previously received for this taxable year, which will41
result in an increase in the amount of property tax that you will owe.'42
(c)(1) If the governing authority of a county, consolidated government, municipality, or
43
school district elected to opt out of the homestead exemption provided for in Code44
Section 48-5-44.2 and there is not in effect for such political subdivision a base year45
value homestead exemption or adjusted base year value homestead exemption that is46
generally applicable for homestead residents, each ad valorem property tax bill issued by47
such political subdivision for homestead properties shall contain a notice in bold print48
that corresponds with the following statement:49
'[Name of the political subdivision] chose to opt out of property tax relief for50
homeowners related to HB 581 (2024). If you have concerns about that decision,51
please call [the main telephone number for the levying or recommending authority of52
the political subdivision].'53
(2) The provisions of paragraph (1) of this subsection shall not apply for any taxable year54
beginning after December 31, 2029."55
SECTION 1-3.56
Said title is further amended in Code Section 48-5-44.2, relating to base year homestead57
exemption, by revising paragraph (4) of subsection (a) and subsections (e) and (i) as follows:58
"(4) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40,59
with the additional limitation that it shall include:60
(A) Only the primary residence and not more than five contiguous acres of land61
immediately surrounding such residence; or62
(B) If the property is assessed pursuant to Code Section 48-5-7.4 or 48-5-7.7, only the63
primary residence and the portion of the underlying property that is excluded from the64
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benefit of such assessment pursuant to subparagraph (a)(1)(B) of Code Section 48-5-7.465
or subparagraph (b)(2)(B) of Code Section 48-5-7.7."66
"(e) The exemption granted by subsection (b) or (c) of this Code section shall be claimed67
and returned as provided in Code Section 48-5-50.1. Such exemption shall be68
automatically renewed from year to year so long as the owner occupies the residence as a69
homestead. After a person or a person's agent has filed the proper application or is70
automatically granted the homestead exemption as provided in subsection (d) of this Code71
section, it shall not be necessary for such person or such person's surviving spouse to make72
application thereafter for any year, and the exemption shall continue to be allowed to such73
person or such person's surviving spouse. It shall be the duty of any person granted the74
homestead exemption under subsection (b) or (c) of this Code section to notify the tax75
receiver or tax commissioner of the local government or governments in the event such76
person for any reason becomes ineligible for such exemption."77
"(i)(1) The governing authority of any county, consolidated government, municipality,78
or school district may elect to opt out of the homestead exemption otherwise granted by79
subsection (b) of this Code section with respect to such political subdivision through the80
adoption of a resolution to do the same by March 1, 2025, after completing the following81
steps:82
(1)(A) The governing authority shall advertise its intent to do so and shall conduct at83
least three public hearings thereon, at least one of which shall commence between the84
hours of 6:00 P.M. and 7:00 P.M., inclusive, on a business weekday. The governing85
authority shall place an advertisement in a newspaper of general circulation serving the86
residents of the political subdivision and post such advertisement on its website, which87
shall read as follows:88
'INTENT TO OPT OUT OF HOMESTEAD EXEMPTION89
The (name of governing authority) intends to opt out of the statewide adjusted90
base year ad valorem homestead exemption for (name of the political subdivision).91
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All concerned citizens are invited to the public hearing on this matter to be held
92
at (place of meeting)
on (date and time).93
Times and places of additional public hearings on this matter are at (place of94
meeting) on (date and time).'95
Simultaneously with this notice the governing authority shall provide a press release to96
the local media.; and97
(2)(B) The advertisement required by subparagraph (A) of this paragraph (1) of this98
subsection shall appear at least one week prior to each hearing, be prominently99
displayed, be not less than 30 square inches, and not be placed in that section of the100
newspaper where legal notices appear and shall be posted on the appropriate website101
at least one week prior to each hearing. In addition to the advertisement specified under102
this paragraph, the levying or recommending authority may include in the notice103
reasons or explanations for its intention to opt out of the homestead exemption.104
(3)(2) No resolution election to opt out of the homestead exemption pursuant to this105
Code section shall become effective with respect to a political subdivision unless the106
procedures and hearings required by paragraph (1) of this subsection are completed and107
a copy of such resolution is filed with the Secretary of State by March 1, 2025.108
(3) For an election to opt out of the homestead exemption pursuant to this subsection to109
remain effective for tax years 2027 and after with respect to a political subdivision that110
does not have in effect a base year value homestead exemption or an adjusted base year111
value homestead exemption that is generally applicable to homestead residents, the112
governing authority of such political subdivision shall complete the same procedures and113
hearings required by paragraph (1) of this subsection, except that a copy of the required114
resolution shall be filed with the Secretary of State by March 1, 2027.115
(4) The governing authority of any county, consolidated government, municipality, or116
school district that has elected to opt out of the homestead exemption pursuant to this117
subsection may rescind such election at any time by adopting a resolution to do so and118
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filing a copy of such resolution with the Secretary of State; provided, however, that such119
resolution to rescind the election to opt out shall only be effective for:120
(A) Tax year 2025 if a copy of the resolution is filed with the Secretary of State by121
April 30, 2025; and122
(B) Any other tax year from 2026 through 2029 if a copy of the resolution is filed with123
the Secretary of State by March 1 of such year."124
SECTION 1-4.125
Said title is further amended in Code Section 48-5-45, relating to application for homestead126
exemption and unlawful to solicit fee to file application for homestead for another, by127
revising subsection (a) as follows:128
"(a)(1) An applicant seeking a homestead exemption as provided in Code129
Section 48-5-44 and qualifying under the provisions of Code Section 48-5-40 shall file130
a written application and schedule with the tax receiver or tax commissioner charged with131
the duty of receiving returns of property for taxation at any time during the calendar year132
subsequent to the property becoming the primary residence of the applicant up to and133
including the date for the closing of the books for the return of taxes for the calendar year,134
except that, in the case of a property which is subject to a reassessment by the board of135
tax assessors, such application and schedule may be filed in conjunction with or in lieu136
of an appeal of the reassessment.137
(2) The failure to file properly the application and schedule on or before the date for the138
closing of the books for the return of taxes of a calendar year in which the taxes are due139
shall constitute a waiver of the homestead exemption on the part of the applicant failing140
to make the application for such exemption for that year."141
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SECTION 1-5.
142
Said title is further amended in Code Section 48-5-306, relating to annual notice of current143
assessment, contents, posting notice, and new assessment description, by revising144
paragraph (1) of subsection (b) as follows:145
"(1) The annual notice of current assessment required to be given by the county board146
of tax assessors under subsection (a) of this Code section shall be dated and shall contain147
the name and last known address of the taxpayer. The annual notice shall conform with
148
be given on the applicable state-wide uniform assessment notice form which shall be149
established by the commissioner by rule and regulation and shall contain:150
(A) The amount of the previous assessment;151
(B) The amount of the current assessment;152
(C) The year for which the new assessment is applicable;153
(D) A brief description of the assessed property broken down into real and personal154
property classifications;155
(E) The fair market value of property of the taxpayer subject to taxation and the156
assessed value of the taxpayer's property subject to taxation after being reduced;157
(F) The name, phone number, and contact information of the person in the assessors'158
office who is administratively responsible for the handling of the appeal and who the159
taxpayer may contact if the taxpayer has questions about the reasons for the assessment160
change or the appeals process;161
(G) If available, the public internet website address of the office of the county board162
of tax assessors;163
(H) A statement that all documents and records used to determine the current value are164
available upon request; and165
(I)(i) The current year's estimated roll-back rate for each levying or recommending166
authority that certified its estimated roll-back rate for the current year to the county167
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board of tax assessors and county tax commissioner by the date specified under Code168
Section 48-5-306.2; or169
(ii) For each levying or recommending authority that did not certify its estimated170
roll-back rate to the county board of tax assessors and county tax commissioner by the171
date specified in Code Section 48-5-306.2, the millage rate that was actually levied172
by or on behalf of such authority for the previous tax year, and an estimate of the173
amount of ad valorem taxes due for the assessed property based on such millage rate174
and the amount of the current assessment."175
SECTION 1-6.176
Said title is further amended by adding a new Code section to read as follows:177
"48-5-306.2.178
Each levying and recommending authority shall annually calculate its estimated roll-back179
rate for the current year and shall certify such rate to the county board of tax assessors and180
county tax commissioner no less than 15 days prior to the postmark of the annual notice181
of assessment."182
PART II183
SECTION 2-1.184
Said title is further amended in Code Section 48-8-3, relating to exemptions from sales and185
use taxes, by adding a new paragraph to read as follows:186
"(10.1)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, the187
sale or use of qualifying construction materials used in capital outlay projects for188
educational purposes.189
(B) The exemption provided for in this paragraph shall only apply to local sales and190
use taxes.191
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(C)(i) Notwithstanding the exemption provided for in subparagraph (A) of this192
paragraph, all sales and use taxes imposed on the sale or use of qualifying193
construction materials shall be paid and collected pursuant to the requirements of this194
chapter.195
(ii) The benefit of the exemption allowed by this paragraph may be claimed by the196
local school system for which the qualifying construction materials were used. To197
claim the exemption, the local school system shall file a request for refund in the198
manner prescribed by the department. The department shall refund to the local school199
system the amount of taxes paid on qualifying construction materials used in the200
capital outlay project for educational purposes. No refund made pursuant to this201
paragraph shall include interest.202
(iii) Any refund received by a local school system pursuant to this paragraph shall be203
allocated to a fund or account for capital outlay projects and used in accordance with204
the requirements for sales taxes for educational purposes authorized pursuant to205
Article VIII, Section VI, Paragraph IV of the Constitution of Georgia.206
(D) As used in this paragraph, the term:207
(i) 'Capital outlay project for educational purposes' means a project that:208
(I) Was approved and funded through a sales tax for educational purposes209
authorized pursuant to Article VIII, Section VI, Paragraph IV of the Constitution of210
Georgia; and211
(II) Is for a local school system which has in effect a base year value homestead212
exemption or adjusted base year value homestead exemption from ad valorem213
taxation for educational purposes for all residents of the local school system.214
(ii) 'Local sales and use taxes' mean sales taxes, use taxes, or local sales and use taxes215
levied or imposed at any time in any area consisting of less than the entire state,216
however authorized, including, but not limited to, such taxes authorized by or217
pursuant to a constitutional amendment; by or pursuant to Section 25 of an Act218
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approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the 'Metropolitan219
Atlanta Rapid Transit Authority Act of 1965'; and by or pursuant to Articles 2, 2A,220
2B, 3, 4, 5, 5A, and 5B of this chapter.221
(iii) 'Qualifying construction materials' means any materials used in the construction222
of a capital outlay project for educational purposes that will remain as part of such223
project after completion of construction or that become incorporated into such224
project's real property. Such term shall not include any materials that remain in the225
possession of a contractor after the completion of construction.226
(E) This paragraph shall stand repealed on December 31, 2033;"227
PART III228
SECTION 3-1.229
Said title is further amended in Code Section 48-8-6, relating to prohibition of political230
subdivisions from imposing various taxes, ceiling on local sales and use taxes, and taxation231
of mobile telecommunications, by revising subsection (a) as follows:232
"(a)(1) Except as provided in this subsection, on and after July 1, 2024, there shall not233
be imposed in any jurisdiction in this state or on any transaction in this state local sales234
taxes, local use taxes, or local sales and use taxes in excess of 2 percent. For purposes235
of this such 2 percent limitation, the taxes affected are any sales tax, use tax, or sales and236
use tax which is levied in an area consisting of less than the entire state, however237
authorized, including such taxes authorized by or pursuant to constitutional amendment,238
and regardless of whether another provision of law purports to the contrary, except for239
the following:240
(A) A 1 percent sales and use tax for educational purposes exempted from such241
limitation under Article VIII, Section VI, Paragraph IV of the Constitution;242
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(B) Up to 1 percent in aggregate of any of the transportation related sales and use taxes
243
authorized under Articles 5, 5A, and 5B of this chapter and Article 2 of Chapter 9 of244
Title 32, and in a county in which a tax is levied and collected pursuant to Part 2 of
245
Article 2A of this chapter, any tax levied for purposes of a metropolitan area system of246
public transportation, as authorized by the amendment to the Constitution set out at247
Georgia Laws, 1964, page 1008, the continuation of such amendment under Article XI,248
Section I, Paragraph IV(d) of the Constitution, and the laws enacted pursuant to such249
constitutional amendment; and250
(C) Up to 1 percent in aggregate of any sales and use taxes authorized under Code251
Section 48-8-96, Code Section 48-8-97, Article 2B of this chapter, Part 3 of Article 3252
of this chapter, and Article 4 of this chapter.253
(2) Notwithstanding any provision of law to the contrary, any tax that does not comply254
with the limitations provided in paragraph (1) of this subsection as of July 1, 2025, but255
was initiated in compliance with the law in effect prior to January 1, 2025, shall be256
allowed to continue as authorized under laws that existed prior to July 1, 2025; provided,257
however, that, upon the expiration or termination of any such tax, such tax shall not be258
renewed and the jurisdiction that levied such tax shall be fully subject to the limitations259
imposed by this subsection.260
(3) This subsection shall not limit the imposition of any local excise tax, which is261
separately authorized under Chapter 13 of this title.262
(4) Except as provided in paragraph (2) of this subsection, if If the imposition of any263
otherwise authorized local sales tax, local use tax, or local sales and use tax would result264
in a tax rate in excess of that authorized by this subsection, then such otherwise265
authorized tax shall not be imposed."266
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SECTION 3-2.
267
Said title is further amended by revising Code Section 48-8-109.31, relating to imposition268
of special sales and use tax within special district and limited time and purpose, as follows:269
"48-8-109.31.270
(a) Subject to the requirement of approval by local referendum and the other requirements271
of this article, to impose
there may be imposed within any given special district a special272
sales and use tax for a limited period of time for the limited purpose of property tax relief.273
(b) Except as to rate, a tax imposed under this part shall correspond to the tax imposed by274
Article 1 of this chapter. No item or transaction which is not subject to taxation under275
Article 1 of this chapter shall be subject to a tax imposed under this article, except that a276
tax imposed under this article shall apply to sales of motor fuels as prepaid local tax as277
defined in Code Section 48-8-2 and shall be applicable to the sale of food and food278
ingredients and alcoholic beverages as provided for in Code Section 48-8-3.279
(c) The special sales and use tax provided for in subsection (a) of this Code section may280
be imposed by a special district in 0.05 percent increments, but in no event shall such tax281
exceed 1 percent in total. The levy of such tax upon sales of motor fuels as defined in282
Code Section 48-9-2 shall only be imposed on the retail sales price of the motor fuel which283
is not more than $3.00 per gallon.284
(d)(1) As a condition conditions precedent to the issuance of the call for the referendum:285
(1)(A) The governing authority of the county whose geographical boundary is286
conterminous with that of the special district and the governing authority or authorities287
of all municipalities in such county that levy an ad valorem tax on property, other than288
those municipalities that are excluded from the special district pursuant to paragraph (3)289
subsection (f) of this subsection Code section, shall have in effect a base year value290
homestead exemption or adjusted base year value homestead exemption, except that such291
condition precedent shall not apply with respect to any municipality that levies an ad292
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valorem tax on property and that represents no more than 5 percent of the special district's293
residents of municipalities that levy an ad valorem tax on property; and294
(B)(2) The governing authority of the county whose geographical boundary is295
conterminous with that of the special district and the governing authority or authorities,296
if any, that represent at least 50 percent of the special district's residents of municipalities297
that levy an ad valorem tax on property, other than those municipalities that are excluded298
from the special district pursuant to paragraph (3) of this subsection (f) of this Code299
section, shall enter into an intergovernmental agreement calling for the tax authorized300
under this article and specifying the proposed rate of the tax, the proposed maximum301
period of time that the tax is to be levied, and the proposed distribution of the tax.302
(e)(1) As used in this subsection, the term 'absent municipality' means any municipality303
that levies an ad valorem tax on property, other than those municipalities that are304
excluded from the special district pursuant to subsection (f) of this Code section, and that305
did not enter into the intergovernmental agreement provided for in paragraph (2) of306
subsection (d) of this Code section.307
(2) If the combined total of the populations of all such absent municipalities is less than308
one-half of the aggregate population of all municipalities located within the special309
district that levy an ad valorem tax on property, the political subdivisions governing310
authorities entering into the such intergovernmental agreement shall, on in behalf of such311
absent municipalities, specify a percentage of that portion of the remaining proceeds312
which each municipality that levies an ad valorem tax on property shall receive, which313
percentage shall not be less than that proportion which each such absent municipality's314
population bears to the total population of all municipalities that levy ad valorem taxes315
on property within the special district multiplied by that portion of the remaining316
proceeds which are received by all such municipalities within the special district. No317
portion of the tax shall be apportioned to counties and or municipalities that do not levy318
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an ad valorem tax on property or do not have a base year value homestead exemption or319
adjusted base year value homestead exemption in effect.320
(3)(f) Subject to the limitation provided for in Code Section 48-8-6, any special district321
which wholly or partially contains a jurisdiction levying the tax provided for under322
Article 4 of this chapter is authorized to levy the tax authorized under this article. Such tax323
authorized under this article may only be levied in the areas of the special district outside324
of the jurisdiction levying the tax provided for under Article 4 of this chapter. Any325
jurisdiction levying the tax provided for under Article 4 of this chapter shall not be326
considered within the procedure necessary to levy the tax under this article and shall not327
be entitled to any portion of said tax."328
SECTION 3-3.329
Said title is further amended in Code Section 48-8-109.32, relating to maximum period of330
time of the tax, submission to voters to determine imposition of tax, ballot language, and331
expenses of election, by adding a new subsection to read as follows:332
"(e) If no intergovernmental agreement is required pursuant to this article, the governing333
authority of the county or consolidated government whose geographical boundary is334
conterminous with that of the special district shall adopt a resolution which meets the335
requirements provided for in this Code section for intergovernmental agreements."336
SECTION 3-4.337
Said title is further amended in Code Section 48-8-109.33, relating to timing for imposition338
of tax following approval and termination of tax, by revising paragraph (2) of subsection (a)339
and subsection (c) as follows:340
"(2) With respect to services that are regularly billed on a monthly basis, however, the341
resolution or ordinance imposing the tax shall become effective and the tax shall apply342
to the first regular billing period coinciding with or following the effective date specified343
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in paragraph (1) of this subsection. A certified copy of the ordinance intergovernmental344
agreement or resolution imposing required to impose the tax authorized by this article345
shall be forwarded to the commissioner to ensure it is received within five business days346
after certification of the election results."347
"(c) For any special district in which a tax authorized by this article is in effect may, while348
such tax is in effect, the General Assembly may pass a local Act calling for a reimposition349
of a tax as authorized by this article upon the termination of the tax then in effect, and a350
referendum may be held for this purpose while the tax is in effect. Proceedings for such351
reimposition shall be in the same manner as proceedings for the initial imposition of the352
tax as provided for in Code Section Sections 48-8-109.31 and 48-8-109.32. Such newly353
authorized tax shall not be imposed until the expiration of the tax then in effect."354
PART IV355
SECTION 4-1.356
(a) This Act shall become effective upon its approval by the Governor or upon its becoming357
law without such approval and, except as provided in subsection (b) of this section, shall be358
applicable on and after such date.359
(b) Part I of this Act shall be applicable to taxable years beginning on or after360
January 1, 2025.361
SECTION 4-2.362
All laws and parts of laws in conflict with this Act are repealed.363
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