PRIA Logo™
GeorgiaHB 1292025-2026 Regular SessionHouseWALLET

Ad valorem tax; bona fide conservation use property; remove a limitation on leased property as to certain entities

Sponsored By: James Burchett (Republican), Chas Cannon (Republican), John Corbett (Republican), Robert Dickey (Republican), Jaclyn Ford (Republican), David Huddleston (Republican)

Signed by Governor

Ways & MeansRulesGeneral Bill

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Property tax relief for leased conservation land

Beginning with tax years starting January 1, 2026, qualifying leased conservation land gets a lower property tax assessment. The tenant must be a corporation, partnership, or limited liability entity registered with Georgia’s Secretary of State. One qualifying path requires citizen-only ownership, an agricultural or timber production purpose, and at least 80% of gross income from qualifying Georgia conservation uses. Alternatively, a tenant member must own at least 25% of the leased property and qualify for conservation-use assessment.

Postproduction companies face tax credit limits

Georgia sets a $10 million annual total for postproduction tax credits for tax years beginning in 2026 through 2030. Unused portions of the annual cap carry forward to later years until fully claimed. Companies claiming credits must report their monthly average number of full-time employees subject to Georgia withholding on their state income tax returns. These employees must work jobs requiring at least 35 hours per week. Their pay must meet or exceed the lowest county average wage in the Georgia Department of Labor’s wage report.

Sponsors & Cosponsors

Sponsors

  • James Burchett

    Republican • House

  • Chas Cannon

    Republican • House

  • John Corbett

    Republican • House

  • Robert Dickey

    Republican • House

  • Jaclyn Ford

    Republican • House

  • David Huddleston

    Republican • House

Cosponsors

  • Sam Watson

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 389 • No: 53

Senate vote • 4/2/2025

MOTION TO ENGROSS: SB 214, HB 66, HB 79, HB 129, HB 134, HB 141, HB 370, HB 397, HB 445, HB 463, HB 532, HB 586, HB 652

Yes: 31 • No: 24

Senate vote • 4/2/2025

PASSAGE BY SUBSTITUTE

Yes: 44 • No: 9 • Other: 2

House vote • 4/2/2025

Agree to Senate Substitute

Yes: 149 • No: 13 • Other: 4

House vote • 3/4/2025

PASSAGE

Yes: 165 • No: 7 • Other: 6

Actions Timeline

  1. House Date Signed by Governor

    5/14/2025House

  2. Act 251

    5/14/2025

  3. Effective Date

    5/14/2025

  4. House Sent to Governor

    4/10/2025House

  5. Senate Engrossed

    4/2/2025Senate

  6. Senate Third Read

    4/2/2025Senate

  7. Senate Passed/Adopted By Substitute

    4/2/2025Senate

  8. House Agreed Senate Amend or Sub

    4/2/2025House

  9. Senate Committee Favorably Reported By Substitute

    3/31/2025Senate

  10. Senate Recommitted

    3/28/2025Senate

  11. Senate Read Second Time

    3/27/2025Senate

  12. Senate Committee Favorably Reported

    3/25/2025Senate

  13. Senate Read and Referred

    3/6/2025Senate

  14. House Third Readers

    3/4/2025House

  15. House Passed/Adopted

    3/4/2025House

  16. House Committee Favorably Reported

    2/26/2025House

  17. House Second Readers

    1/29/2025House

  18. House First Readers

    1/28/2025House

  19. House Hopper

    1/27/2025House

Bill Text

  • HB 129/AP* (v5)

    PDF

Related Bills

Back to State Legislation