All Roll Calls
Yes: 294 • No: 23
Sponsored By: John Albers (Republican), Jason Anavitarte (Republican), Billy Hickman (Republican), Chuck Hufstetler (Republican), Shawn Still (Republican)
Signed by Governor
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4 provisions identified: 3 benefits, 0 costs, 1 mixed.
Beginning January 1, 2026, your homestead’s assessed value growth is capped by last year’s inflation. The adjusted value adds only the smaller of the year’s increase or that inflation cap, plus any value from major changes to the property. The law bars double counting the same addition or removal. A “substantial property change” means additions, improvements, or removals, and its value is set after any final appeal. If your exemption starts in 2025, your base year is the 2024 assessed value after appeals and adjustments for major changes.
Beginning January 1, 2026, you must file a written homestead application in the year you make the home your main residence, by the local “closing of the books.” For reassessed properties, you may file up to the appeal deadline on your assessment notice. Missing the deadline waives the exemption for that year. Once granted, the exemption renews each year while you live there, but you must tell the tax office by the appeal deadline if you become ineligible. If you fail to report ineligibility, you owe back taxes and interest plus a penalty equal to 50% of the improper tax reduction, with the right to appeal. If you later reapply after losing eligibility, your base year resets like a new applicant. If you had the exemption in 2024 and still qualify in 2025, the 2025 exemption is granted automatically without a new application.
Beginning January 1, 2026, your annual assessment notice shows prior and current values, listed exemptions and credits, fair market and assessed values, and your estimated tax savings. It explains how to appeal and gives a 45‑day deadline to file. The notice must be mailed by July 1, except for later mailings to fix mapping or other corrections. Your tax bill must show total taxes, all credits and reductions, and the net amount due. It must also show a bold warning if the adopted rate is higher than the estimated roll‑back rate used in your notice. If your local government opted out of the base‑year homestead program, your homestead bill must include a bold notice with a phone number; this applies to tax years beginning on or before December 31, 2029. Notices also state that three public meetings are required before raising revenue on existing properties. The law also removes the old rule that required officials to certify an estimated roll‑back rate each year.
Beginning January 1, 2026, local tax officials must send the state a yearly list of homestead exemptions they approved or denied. The Department of Revenue keeps a statewide list. Local officials must review it before approving exemptions and each year before mailing assessment notices.
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John Albers
Republican • Senate
Jason Anavitarte
Republican • Senate
Billy Hickman
Republican • Senate
Chuck Hufstetler
Republican • Senate
Shawn Still
Republican • Senate
Bruce Williamson
Republican • House
All Roll Calls
Yes: 294 • No: 23
Senate vote • 3/27/2026
AGREE TO HOUSE SUBSTITUTE
Yes: 48 • No: 1
House vote • 3/25/2026
PASSAGE
Yes: 161 • No: 0
Senate vote • 3/6/2026
MOTION TO ENGROSS: SB 423, SB 515, SB 566, SB 568, SB 573, SR 838
Yes: 32 • No: 22
Senate vote • 3/6/2026
PASSAGE BY SUBSTITUTE
Yes: 53 • No: 0
Senate Date Signed by Governor
Act 378
Effective Date
Senate Sent to Governor
Senate Agreed House Amend or Sub
House Third Readers
House Passed/Adopted By Substitute
House Withdrawn, Recommitted
House Committee Favorably Reported By Substitute
House Second Readers
House First Readers
Senate Engrossed
Senate Third Read
Senate Passed/Adopted By Substitute
Senate Read Second Time
Senate Committee Favorably Reported By Substitute
Senate Read and Referred
Senate Hopper
SB 566/AP* (v9)
HB 90 — Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property
HB 739 — Lawrenceville, City of; annexation of certain territory; provide
HB 579 — Professions and businesses; licensure to engage in trade; provisions
SB 284 — "Georgia Uniform Securities Act of 2008,"; issuance of orders by the Commissioner of Securities directing persons who have violated certain securities provisions to return; authorize
HB 413 — Agriculture; prohibit local ordinances that prohibit operation of mobile sawmills on agricultural land
HB 1199 — Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
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