# Georgia SB 33: "Georgia Hemp Farming Act"; total THC concentration of consumable hemp products; provide limits Georgia SB 33, "Georgia Hemp Farming Act"; total THC concentration of consumable hemp products; provide limits, is a 2025-2026 Regular Session Senate bill sponsored by John Albers (Republican), Max Burns (Republican), Bill Cowsert (Republican) and 12 others; status signed, last action 2026-05-11 (Senate Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/GA-SB33-2025-2026 - As of: 2026-10-12 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Georgia SB 33 - State: Georgia - Session: 2025-2026 Regular Session - Title: "Georgia Hemp Farming Act"; total THC concentration of consumable hemp products; provide limits - Status: signed - Chamber: Senate - Introduced: 2025-01-27 - Last action: 2026-05-11, Senate Date Signed by Governor - Sponsors: John Albers (Republican), Max Burns (Republican), Bill Cowsert (Republican), Steve Gooch (Republican), Marty Harbin (Republican), Ed Harbison (Democrat), Mike Hodges (Republican), Chuck Hufstetler (Republican), John F. Kennedy (Republican), Kay Kirkpatrick (Republican), Elena Parent (Democrat), Michael 'Doc' Rhett (Democrat), Randy Robertson (Republican), Ben Watson (Republican), Sam Watson (Republican) - Cosponsors: 1 - Subjects: Agriculture & Consumer Affairs, Regulated Industries and Utilities, General Bill - Touches household money: yes - Roll calls: 5 (362 yes, 134 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - Taxpayers gain protections and assessment deadlines: benefit, medium. Local officials cannot issue retroactive property-tax bills for mistakenly applied homestead exemptions that did not benefit the taxpayer. This protection does not cover errors caused by the taxpayer's intentional misrepresentation or fraud. Local officials must finish assessments by July 15, or Ju… - Eligible homeowners keep exemptions without reapplying: benefit, low. Homeowners who applied for and received an exemption last tax year receive the covered exemption automatically this year. They must remain eligible for the same home. Once granted, the exemption renews while the owner occupies the home and remains eligible, without annual applications. Owners must… - July cutoff sets property-tax relief timing: benefit, low. Local governments must use covered tax proceeds received before July 1 to reduce property taxes that same year. Proceeds received on or after July 1 must reduce the following year's property taxes. This rule sets when taxpayers receive relief, not its amount. - Buyers get credit for taxes paid elsewhere: benefit, low. Beginning January 1, 2028, buyers can credit qualifying local sales tax paid elsewhere against the new homestead sales tax. The credit must cover the same purchased property. Payments count first toward applicable Article 2 and Article 3 local taxes, then toward the homestead sales tax. Buyers cann… - Combined local sales taxes face limits: benefit, low. The combined rate for the specified local sales and use taxes cannot exceed 1 percentage point. The Local Homestead Option Sales Tax counts toward that ceiling, leaving less room for other covered taxes. This is not a cap on every state and local sales tax. - Voters face fewer revenue election dates: cost, low. Special elections on local revenue increases, including possible tax increases, must use designated dates. In odd-numbered years, elections fall on the third Tuesday in March or the Tuesday after November's first Monday. In even-numbered years, they fall on the general primary date or the Tuesday a… - Sales tax funds homeowner tax relief: mixed, medium. Beginning January 1, 2028, county-based districts can adopt a 1% Local Homestead Option Sales Tax through a local Act and voter approval. Collection starts at the next calendar quarter beginning more than 50 days after the referendum result is certified. Each tax period lasts up to 10 years; renewa… - Home changes reset exemption value calculations: mixed, low. The homestead exemption's protected value uses the prior adjusted value, an inflation-limited increase, and the value of major property changes. Exemptions first granted in 2025 use the 2024 assessed value; other new exemptions use the preceding year's value. Additions, improvements, and removed pr… - Retailers get deductions and reporting duties: mixed, low. Beginning January 1, 2028, dealers collecting the homestead sales tax can keep the deduction allowed under existing dealer rules. Their payment must not be late; the provided text does not state the deduction rate. Tax returns must separately list each store and its sales and tax amounts. Collected… - Schools get revised funding and spending rules: mixed, low. School funding calculations subtract specified homestead and disabled-veteran exemptions from the adjusted property-tax base used for the local five-mill share. For covered exempt properties, officials subtract the difference between assessed value and net taxable assessed value for the digest year… ## Sponsors and cosponsors - Sponsor: John Albers (Republican), Senate - Sponsor: Max Burns (Republican), Senate - Sponsor: Bill Cowsert (Republican), Senate - Sponsor: Steve Gooch (Republican), Senate - Sponsor: Marty Harbin (Republican), Senate - Sponsor: Ed Harbison (Democrat), Senate - Sponsor: Mike Hodges (Republican), Senate - Sponsor: Chuck Hufstetler (Republican), Senate - Sponsor: John F. Kennedy (Republican), Senate - Sponsor: Kay Kirkpatrick (Republican), Senate - Sponsor: Elena Parent (Democrat), Senate - Sponsor: Michael 'Doc' Rhett (Democrat), Senate - Sponsor: Randy Robertson (Republican), Senate - Sponsor: Ben Watson (Republican), Senate - Sponsor: Sam Watson (Republican), Senate - Cosponsor: Robert Dickey (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-03 | House | Agree to Senate Amend to House Sub | pass | 97 | 72 | 9 | | 2026-04-02 | Senate | AGREE TO HOUSE SUBSTITUTE AS AMENDED | pass | 32 | 21 | 2 | | 2026-04-02 | Senate | MOTION FOR THE PREVIOUS QUESTION | pass | 32 | 21 | 2 | | 2026-03-31 | House | PASSAGE | pass | 151 | 14 | 7 | | 2025-03-06 | Senate | PASSAGE BY SUBSTITUTE | pass | 50 | 6 | | ## Actions (17) - 2026-05-11: Senate Date Signed by Governor (Senate) - 2026-05-11: Act 461 - 2026-05-11: Effective Date - 2026-04-10: Senate Sent to Governor (Senate) - 2026-04-02: Senate Agreed House Amend or Sub As Amended (Senate) - 2026-04-02: House Agreed Senate Amend or Sub (House) - 2026-03-31: House Third Readers (House) - 2026-03-31: House Passed/Adopted By Substitute (House) - 2026-03-25: House Committee Favorably Reported By Substitute (House) - 2025-03-11: House Second Readers (House) - 2025-03-10: House First Readers (House) - 2025-03-06: Senate Third Read (Senate) - 2025-03-06: Senate Passed/Adopted By Substitute (Senate) - 2025-02-24: Senate Read Second Time (Senate) - 2025-02-21: Senate Committee Favorably Reported By Substitute (Senate) - 2025-01-28: Senate Read and Referred (Senate) - 2025-01-27: Senate Hopper (Senate) ## Bill text - SB 33/AP* (v18): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/249077) ## 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 - [SB 33/AP* (v18) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/249077) ## 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-SB33-2025-2026 (as of 2026-10-12).