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GeorgiaHB 4392025-2026 Regular SessionHouseWALLET

Revenue and taxation; revise deductions allowed to dealers

Sponsored By: Victor Anderson (Republican), Matt Barton (Republican), Robert Dickey (Republican), Trey Kelley (Republican), Noel Williams (Republican), Bill Yearta (Republican)

Signed by Governor

Banks & BankingFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

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

New local tax credits for homeowners

Beginning January 1, 2027, Georgia counties and cities can establish property tax credits for homes that qualify for homestead exemptions. More than half of votes cast in a local referendum must favor adoption; the program starts the next fiscal year. Participating governments must fund credits annually, but only when both revenue tests are met. Prior-year collections must exceed that year's budgeted spending, and next-year estimated revenues must at least equal those collections. Credits depend on eligible assessed home values, local tax rates after rollbacks, and available grant money. They reduce county or city taxes dollar for dollar and must appear on tax bills. Credits cannot exceed available funds, legal caps, or the home's remaining tax bill after exemptions and rollbacks. More than half of votes cast can approve ending the program, effective at the end of the next fiscal year.

Local funds support homeowner tax relief

Counties and cities can create a dedicated fund for homeowner tax credits using accumulated general-fund surpluses. They can also transfer tax money set aside for public work they find impractical to carry out. That transfer requires a finding that postponing the work is best for the community and taxpayers. Fund money can be held or invested in U.S. government obligations until used for the credit program. If the program is never established or is discontinued, the fund must close and its balance return to the general fund.

Improper homeowner credits can be recovered

Local governments can recover homeowner tax credits granted by mistake or illegally. They can collect these amounts in the same way as overdue taxes. This applies only to improperly granted credits, not all homeowners.

Sponsors & Cosponsors

Sponsors

  • Victor Anderson

    Republican • House

  • Matt Barton

    Republican • House

  • Robert Dickey

    Republican • House

  • Trey Kelley

    Republican • House

  • Noel Williams

    Republican • House

  • Bill Yearta

    Republican • House

Cosponsors

  • Lee Anderson

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 318 • No: 66

House vote • 3/25/2026

Agree to Senate Substitute

Yes: 99 • No: 64 • Other: 8

Senate vote • 3/23/2026

PASSAGE BY SUBSTITUTE

Yes: 49 • No: 1 • Other: 3

House vote • 3/6/2025

PASSAGE

Yes: 170 • No: 1 • Other: 3

Actions Timeline

  1. Effective Date

    1/1/2027

  2. House Date Signed by Governor

    5/12/2026House

  3. Act 709

    5/12/2026

  4. House Sent to Governor

    4/6/2026House

  5. House Agreed Senate Amend or Sub

    3/25/2026House

  6. Senate Engrossed

    3/23/2026Senate

  7. Senate Third Read

    3/23/2026Senate

  8. Senate Passed/Adopted By Substitute

    3/23/2026Senate

  9. Senate Read Second Time

    3/20/2026Senate

  10. Senate Committee Favorably Reported By Substitute

    3/19/2026Senate

  11. Senate Committee Favorably Reported By Substitute

    3/18/2026Senate

  12. Senate Recommitted

    3/18/2026Senate

  13. Senate Read and Referred

    3/10/2025Senate

  14. House Third Readers

    3/6/2025House

  15. House Passed/Adopted By Substitute

    3/6/2025House

  16. House Committee Favorably Reported By Substitute

    3/3/2025House

  17. House Second Readers

    2/18/2025House

  18. House First Readers

    2/13/2025House

  19. House Hopper

    2/12/2025House

Bill Text

  • HB 439/AP* (v10)

    PDF

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