SB304: SB304 Ad Valorem Taxation; direct payments to property owners whose property was damaged or destroyed as a result of a certain natural disaster; provide

This bill adds a new section to Georgia's property tax law (O.C.G.A. Title 48, Chapter 5) creating a direct payment program for owners of property damaged or destroyed by a disaster FEMA certified between September 24 and September 30, 2024, in counties covered by the federal FEMA-4830-DR Georgia disaster declaration. If the county board of tax assessors determines by July 5, 2025 that a property was destroyed or damaged, and the owner held the property at the time of the disaster, the state revenue commissioner would send that owner a payment equal to the full amount of property tax billed on that property for 2024. Owners must submit required paperwork to the commissioner by July 31, 2025 or lose eligibility. The payments depend on the General Assembly actually appropriating money for the program, and the whole new law would automatically repeal on December 31, 2025. It would take effect as soon as the Governor signs it.

• Creates a new state program refunding 2024 property taxes to owners whose property was destroyed or damaged by a FEMA-certified disaster occurring between September 24 and September 30, 2024.
• Limits eligibility to property located in counties covered by the FEMA-4830-DR Georgia disaster declaration as of November 4, 2024.
• Requires county boards of tax assessors to determine by July 5, 2025 whether a property was destroyed or damaged by the qualifying disaster.
• Sets the payment amount at the full property tax levied on the property for tax year 2024.
• Requires property owners to submit all required documentation to the state revenue commissioner by July 31, 2025 or forfeit their payment.
• Makes the entire payment program automatically repeal on December 31, 2025, and ties disbursement to future state funding decisions.

Owners of homes, land, and other taxable property (but not public utility property) in Georgia counties covered by the FEMA-4830-DR disaster declaration; county boards of tax assessors, who must certify damage; and the state revenue commissioner's office, which administers and pays out the funds.

Property owners in disaster-hit counties could get back the full amount they paid in 2024 property taxes, but only if their county assessor confirms the damage in time, they meet the paperwork deadline, and lawmakers actually set aside money for the payments, since the program depends on a separate appropriation.

• Section 1 adds new Code section 48-5-35 defining 'disaster area', 'property', and 'qualified disaster' tied to the FEMA-4830-DR Georgia declaration and the September 24-30, 2024 window.
• Subsection (b) directs the commissioner to pay property owners directly, but only 'subject to...appropriations for the purposes of this Code section by the General Assembly.'
• Subsection (c) sets the payment amount as the total property tax levied on the property for tax year 2024.
• Subsection (d) requires owners to submit documentation by July 31, 2025, with failure to do so resulting in forfeiture of eligibility.
• Subsection (e) clarifies the program applies whether or not the property was rebuilt or replaced by December 31, 2024.
• Subsection (f) repeals the entire new Code section as of December 31, 2025.
• Section 2 makes the Act effective immediately upon the Governor's signature or upon becoming law without signature.

1. 2025-02-28Senate Read and Referred (Senate)
2. 2025-02-27Senate Hopper (Senate)

• Lee Anderson (R, SD-024)Primary sponsor
• Jason Anavitarte (R, SD-031)
• Sam Watson (R, SD-011)
• Matt Brass (R, SD-006)
• John Kennedy (R, SD-018)
• Steve Gooch (R, SD-051)
• Drew Echols (R, SD-049)
• Ricky Williams (R, SD-025)
• Max Burns (R, SD-023)
• Randy Robertson (R, SD-029)
• Russ Goodman (R, SD-008)

• property taxes
• natural disaster relief
• Hurricane Helene
• FEMA disaster declaration
• Georgia tax law