# Georgia HB 92: Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption Georgia HB 92, Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), Clint Crowe (Republican), Chris Erwin (Republican) and 3 others; status signed, last action 2025-04-01 (House Sent to Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/GA-HB92-2025-2026 - 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 92 - State: Georgia - Session: 2025-2026 Regular Session - Title: Revenue and taxation; postpone date by which local governing authorities can opt out of base year homestead exemption - Status: signed - Chamber: House - Introduced: 2025-01-16 - Last action: 2025-04-01, House Sent to Governor - Sponsors: Shaw Blackmon (Republican), Clint Crowe (Republican), Chris Erwin (Republican), Trey Kelley (Republican), Dale Washburn (Republican), Noel Williams (Republican) - Cosponsors: 1 - Subjects: Ways & Means, Rules, General Bill - Touches household money: yes - Roll calls: 4 (421 yes, 25 no in all) - Economic provisions PRIA read: 8 ## Summary No summary available. ## Bill overview: provisions PRIA read - Clearer property tax notices for homeowners: benefit, low. Property assessment notices must use Georgia’s statewide form. They show the estimated roll-back rate when the taxing authority certifies it by the required deadline. Otherwise, they show last year’s tax rate and estimate taxes using that rate and your current assessment. When the adopted rate exce… - Easier exemption filing for homeowners: benefit, low. Eligible surviving spouses keep an established homestead exemption without applying again. This applies after the homeowner properly applied or received the exemption automatically. Homeowners or surviving spouses must tell the local tax receiver or tax commissioner when eligibility ends. During re… - School construction gets local tax refunds: benefit, low. Qualifying school systems can recover local, but not state, sales and use taxes on school construction materials. Projects must be approved and funded through an educational sales tax. The school system must offer all residents a base-year or adjusted base-year homestead exemption for school taxes.… - Property relief funds reach qualifying towns: benefit, low. Some municipalities that do not join a property-relief sales-tax agreement still receive a share of remaining proceeds. The rule applies when these municipalities together have less than half the population of all property-taxing municipalities in the district. Each qualifying municipality must rec… - Land limits for homeowners’ tax exemption: cost, medium. The base-year homestead exemption covers your primary home and up to five connected acres. For land assessed under Georgia Code 48-5-7.4 or 48-5-7.7, it also includes the portion excluded from those assessment benefits. The land limit affects how much of your property qualifies for the tax exemptio… - Some local sales taxes exceed caps: cost, medium. Certain metropolitan-area public transportation taxes are exempt from Georgia’s 2% local sales and use tax ceiling. This covers qualifying county taxes under Part 2 of Article 2A for an authorized metropolitan transportation system. Local taxes above the ceiling on July 1, 2025, can continue if sta… - Local choices shape homeowners’ tax relief: mixed, medium. Local governments can cancel a homestead exemption opt-out by adopting a resolution and filing it with the Secretary of State. The filing deadline was April 30, 2025, for 2025 relief; it is March 1 each year for 2026–2029. Beginning January 1, 2027, prior opt-outs without a generally applicable bas… - Sales taxes can fund property relief: mixed, medium. Voters must approve a special-district sales tax dedicated to property tax relief, shifting some costs to local purchases. Rates use 0.05-percentage-point steps, up to 1%, and can cover groceries, alcohol, and motor fuels. For motor fuels, only the retail price above $3 per gallon is taxable; areas… ## Sponsors and cosponsors - Sponsor: Shaw Blackmon (Republican), House - Sponsor: Clint Crowe (Republican), House - Sponsor: Chris Erwin (Republican), House - Sponsor: Trey Kelley (Republican), House - Sponsor: Dale Washburn (Republican), House - Sponsor: Noel Williams (Republican), House - Cosponsor: Chuck Hufstetler (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-27 | House | Agree to Senate Substitute | pass | 165 | 0 | 1 | | 2025-03-25 | Senate | MOTION TO ENGROSS: HB 92, HB 290 | pass | 31 | 22 | 2 | | 2025-03-25 | Senate | PASSAGE BY SUBSTITUTE | pass | 52 | 2 | 2 | | 2025-02-18 | House | PASSAGE | pass | 173 | 1 | 1 | ## Actions (23) - 2025-04-01: House Sent to Governor (House) - 2025-04-01: House Date Signed by Governor (House) - 2025-04-01: Act 5 - 2025-04-01: Effective Date - 2025-03-27: House Agreed Senate Amend or Sub (House) - 2025-03-25: Senate Engrossed (Senate) - 2025-03-25: Senate Third Read (Senate) - 2025-03-25: Senate Passed/Adopted By Substitute (Senate) - 2025-03-25: Senate Transmitted House (Senate) - 2025-03-21: Senate Committee Favorably Reported By Substitute (Senate) - 2025-02-28: Senate Recommitted (Senate) - 2025-02-27: Senate Read Second Time (Senate) - 2025-02-26: Senate Committee Favorably Reported By Substitute (Senate) - 2025-02-18: House Third Readers (House) - 2025-02-18: House Passed/Adopted By Substitute (House) - 2025-02-18: House Immediately Transmitted to Senate (House) - 2025-02-18: Senate Read and Referred (Senate) - 2025-02-05: House Committee Favorably Reported By Substitute (House) - 2025-02-04: House Withdrawn, Recommitted (House) - 2025-01-29: House Committee Favorably Reported By Substitute (House) - 2025-01-27: House Second Readers (House) - 2025-01-17: House First Readers (House) - 2025-01-16: House Hopper (House) ## Bill text - HB 92/AP* (v15): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/237718) ## 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 92/AP* (v15) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/237718) ## 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) - [Georgia bills](https://policyrisk.com/states/georgia/bills) - [Georgia state hub](https://policyrisk.com/states/georgia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/GA-HB92-2025-2026 (as of 2026-10-12).