# Georgia HB 463: Ad valorem tax; certain senior citizens who volunteer with local governments; provide homestead exemption

Georgia HB 463, Ad valorem tax; certain senior citizens who volunteer with local governments; provide homestead exemption, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), Jon Burns (Republican), Beth Camp (Republican) and 3 others; status signed, last action 2026-05-11 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-HB463-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 463
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Ad valorem tax; certain senior citizens who volunteer with local governments; provide homestead exemption
- Status: signed
- Chamber: House
- Introduced: 2025-02-13
- Last action: 2026-05-11, House Date Signed by Governor
- Sponsors: Shaw Blackmon (Republican), Jon Burns (Republican), Beth Camp (Republican), Carl Gilliard (Democrat), Matt Hatchett (Republican), Ron Stephens (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 5 (371 yes, 129 no in all)
- Economic provisions PRIA read: 11

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Bigger standard deductions for Georgia households: benefit, high. Starting January 1, 2026, joint filers get a $30,000 standard deduction instead of itemizing. Single filers, heads of household, and married people filing separately get $15,000. Starting January 1, 2027, yearly increases are $750 and $375, respectively, capped at $36,000 and $18,000. Each increase…
- Lower income tax rates for Georgians: benefit, high. Georgia’s individual income tax rate is 4.99% beginning January 1, 2026. Starting January 1, 2027, scheduled yearly cuts are 0.125 percentage points, stopping at 3.99%. Each yearly cut is delayed one year whenever the law’s standard-deduction increase is delayed. Those delays depend on state revenu…
- Bigger dependent deductions for Georgia families: benefit, medium. Starting January 1, 2026, you can deduct $5,000 for each person you claim as a dependent, up from $4,000. Starting January 1, 2027, the deduction rises by $125 each year until it reaches $6,000 per dependent. Those yearly increases face the same revenue-growth, collections, and reserve tests as sta…
- Larger retirement tax break for retirees: benefit, medium. Starting January 1, 2027, the highest retirement-income exclusion rises from $65,000 to $70,000 per year. It covers retirement income from any source for taxpayers in the law’s highest eligibility tier. A separate $35,000 exclusion remains for taxpayers in the other stated eligibility groups. The s…
- Temporary cash tip tax break for workers: benefit, low. For tax years 2026–2028, individuals can deduct up to $1,750 yearly in qualifying cash tips. The occupation must regularly receive tips and have a Treasury Tipped Occupation Code. Tips must be voluntary, with no penalty for nonpayment, and their amount must be chosen by the payer without negotiatio…
- Temporary overtime tax break for hourly workers: benefit, low. For tax years 2026–2028, full-time hourly employees can deduct up to $1,750 yearly in qualifying overtime pay. The pay must qualify under Section 225 of the federal tax code. For covered railway employers, qualifying hourly overtime is defined by the applicable union contract. This deduction expire…
- Businesses lose manufacturing and job tax credits: cost, medium. Georgia removes income tax credits for makers of protective equipment, medical equipment and supplies, pharmaceuticals, and medicines. It also removes the credit for businesses making cigarettes for export. Both credits tied to increases in base-year port traffic are repealed, including the employe…
- Teleworking taxpayers lose expense tax credit: cost, low. Georgia removes the tax credit for eligible teleworking expenses. Taxpayers can no longer claim that credit under the repealed provision. The supplied text does not state the credit amount or repeal date.
- Vehicle and charger buyers lose tax credits: cost, low. Georgia removes its income tax credits for alternative-fuel, low-emission, and zero-emission vehicles and electric vehicle chargers. Taxpayers who qualified lose access to those credits under the repealed provision. The supplied text does not state the credit amounts or repeal date.
- Businesses lose sales tax exemptions: cost, low. Georgia repeals several sales and use tax exemptions, removing tax relief for covered purchases. The bill summary identifies film rentals, printed advertising inserts, high-tech computer equipment, data-center equipment, and certain building-related purchases. After the law’s effective date, Georgi…
- Georgia keeps larger reserves before tax relief: mixed, low. Georgia raises its Revenue Shortfall Reserve cap from 15% to 20% of the previous fiscal year’s net revenue. The Governor can release only reserve funds above 8% for lawmakers to appropriate, up from 4%. These rules allow larger reserves but limit access to reserve money for spending. Undesignated s…

## Sponsors and cosponsors

- Sponsor: Shaw Blackmon (Republican), House
- Sponsor: Jon Burns (Republican), House
- Sponsor: Beth Camp (Republican), House
- Sponsor: Carl Gilliard (Democrat), House
- Sponsor: Matt Hatchett (Republican), House
- Sponsor: Ron Stephens (Republican), House
- Cosponsor: Blake Tillery (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-02 | Senate | AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE | pass | 33 | 20 | 2 |
| 2026-04-02 | House | Agree to Senate Sub as Am | pass | 104 | 71 | 5 |
| 2026-02-12 | Senate | PASSAGE BY SUBSTITUTE | pass | 32 | 14 | 4 |
| 2025-04-02 | Senate | 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 | pass | 31 | 24 |   |
| 2025-03-04 | House | PASSAGE | pass | 171 | 0 | 2 |

## Actions (22)

- 2026-05-11: House Date Signed by Governor (House)
- 2026-05-11: Act 465
- 2026-05-11: Effective Date
- 2026-04-10: House Sent to Governor (House)
- 2026-04-02: House Agreed Senate Amend or Sub As Amended (House)
- 2026-04-02: Senate Agreed House Amend or Sub (Senate)
- 2026-02-12: Senate Third Read (Senate)
- 2026-02-12: Senate Passed/Adopted By Substitute (Senate)
- 2026-02-10: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-01-12: Senate Taken from Table (Senate)
- 2026-01-12: Senate Recommitted (Senate)
- 2025-04-02: Senate Engrossed (Senate)
- 2025-04-02: Senate Tabled (Senate)
- 2025-03-28: Senate Committee Favorably Reported (Senate)
- 2025-03-28: Senate Read Second Time (Senate)
- 2025-03-06: Senate Read and Referred (Senate)
- 2025-03-04: House Third Readers (House)
- 2025-03-04: House Passed/Adopted By Substitute (House)
- 2025-02-26: House Committee Favorably Reported By Substitute (House)
- 2025-02-19: House Second Readers (House)
- 2025-02-18: House First Readers (House)
- 2025-02-13: House Hopper (House)

## Bill text

- HB 463/AP* (v10): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/249080)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [HB 463/AP* (v10) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/249080)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB463-2025-2026 (as of 2026-10-12).