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GeorgiaSB 5662025-2026 Regular SessionSenateWALLET

Ad Valorem Taxation of Property; the acceptance of tax digests in the event of a publication error made by a newspaper; provide

Sponsored By: John Albers (Republican), Jason Anavitarte (Republican), Billy Hickman (Republican), Chuck Hufstetler (Republican), Shawn Still (Republican)

Signed by Governor

Ways & MeansFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

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

Easier Homeowner Tax Exemption Applications

Homeowners automatically get the statewide exemption if they previously applied, received an exemption last year, and still qualify for the same home. This includes eligible 2024 recipients keeping the same homestead in 2025. You can apply during the calendar year after the home becomes your primary residence, through the assessment appeal deadline. You can file the application with or instead of an assessment appeal. The deadline is 45 days after the notice is mailed; missing it means losing the exemption for that year.

Homeowners Face Penalties for Unreported Ineligibility

For tax years beginning January 1, 2026, or later, you must report losing eligibility for a listed homestead exemption. Report to the local tax official by the final appeal date on your annual assessment notice. Failure to report triggers taxes and interest due, plus a penalty of 50% of the tax reduction from ineligible exemptions and credits. You must receive written reasons for denial or removal and can appeal the removal and penalties.

New Rules for Homeowner Tax Values

Georgia's statewide base-year homestead exemption uses a starting home value to calculate tax relief. Additions, improvements, and removals during or after the base year change that value, but cannot count twice. The inflation-based annual increase cannot exceed the prior adjusted base value multiplied by the prior year's inflation rate. Additions can raise the value counted, while removals can lower it. If you lose eligibility and later qualify and apply again for the same home, your starting value resets as a new applicant.

Clearer Tax Bills for Property Owners

Georgia property tax bills must show a breakdown for each taxing authority when state, county, or county school taxes are owed. Bills list total taxes levied, reductions from exemptions, credits, and special assessment rules, and the net amount due. The reductions include the 1973 homestead credit. This makes tax savings easier to see but does not itself change what you owe.

Fewer Warnings on Homeowner Tax Bills

Tax bills no longer need a bold warning when the adopted tax rate exceeds the estimated rollback rate. Bills also no longer need a bold notice and contact number about a local government's opt-out from 2024 homestead tax relief. That former opt-out notice applied where the government had no generally available base-year or adjusted base-year homestead exemption. Removing these notices does not itself change tax rates or what you owe.

Sponsors & Cosponsors

Sponsors

  • John Albers

    Republican • Senate

  • Jason Anavitarte

    Republican • Senate

  • Billy Hickman

    Republican • Senate

  • Chuck Hufstetler

    Republican • Senate

  • Shawn Still

    Republican • Senate

Cosponsors

  • Bruce Williamson

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 294 • No: 23

Senate vote • 3/27/2026

AGREE TO HOUSE SUBSTITUTE

Yes: 48 • No: 1 • Other: 3

House vote • 3/25/2026

PASSAGE

Yes: 161 • No: 0 • Other: 7

Senate vote • 3/6/2026

MOTION TO ENGROSS: SB 423, SB 515, SB 566, SB 568, SB 573, SR 838

Yes: 32 • No: 22 • Other: 2

Senate vote • 3/6/2026

PASSAGE BY SUBSTITUTE

Yes: 53 • No: 0 • Other: 2

Actions Timeline

  1. Senate Date Signed by Governor

    4/22/2026Senate

  2. Act 378

    4/22/2026

  3. Effective Date

    4/22/2026

  4. Senate Sent to Governor

    4/10/2026Senate

  5. Senate Agreed House Amend or Sub

    3/27/2026Senate

  6. House Third Readers

    3/25/2026House

  7. House Passed/Adopted By Substitute

    3/25/2026House

  8. House Withdrawn, Recommitted

    3/23/2026House

  9. House Committee Favorably Reported By Substitute

    3/18/2026House

  10. House Second Readers

    3/10/2026House

  11. House First Readers

    3/9/2026House

  12. Senate Engrossed

    3/6/2026Senate

  13. Senate Third Read

    3/6/2026Senate

  14. Senate Passed/Adopted By Substitute

    3/6/2026Senate

  15. Senate Read Second Time

    3/4/2026Senate

  16. Senate Committee Favorably Reported By Substitute

    3/3/2026Senate

  17. Senate Read and Referred

    2/25/2026Senate

  18. Senate Hopper

    2/24/2026Senate

Bill Text

  • SB 566/AP* (v9)

    PDF

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