HB 1102: Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes

Under current Georgia law, if a property owner falls behind on property taxes (ad valorem taxes), the county can place a lien on the property and eventually force a levy and sale to collect the debt. This bill would add a new protection for older property owners. It adds a new section to Georgia's tax code (O.C.G.A. § 48-5-382) saying that property owned by someone 60 or older cannot be seized and sold through this tax collection process, even if the owner owes back taxes and a lien has been placed on the property. That protection lasts only as long as the property stays in that person's name. If the property is sold, given away, taken through condemnation, passed to heirs, or transferred any other way, the protection ends and the new owner would not be shielded by this rule.

• Adds a new Georgia law (O.C.G.A. § 48-5-382) barring the levy and sale of property owned by someone 60 or older to collect unpaid property taxes.
• Keeps this protection in place only while the property remains titled in the qualifying owner's name.
• Ends the protection automatically once the property changes hands through sale, gift, condemnation, inheritance by heirs, or any other transfer.
• Leaves the underlying tax lien itself in place, meaning the debt is not forgiven, only the forced sale process is blocked.

Property owners age 60 and older in Georgia who fall behind on property taxes, county tax commissioners and sheriffs who carry out tax liens and levy sales, and heirs or buyers who later receive or purchase such property once the owner's title transfers.

Older Georgians who fall behind on property taxes would keep their homes rather than lose them to a forced tax sale, even though the tax debt and lien would still exist. Counties would lose one enforcement tool for collecting overdue property taxes from this group of owners.

• Section 1 adds new Code section 48-5-382 to Article 7 of Chapter 5 of Title 48, the part of Georgia law governing local property tax administration.
• The new section applies to individuals 60 years of age or older whose property becomes subject to a lien for unpaid ad valorem (property) taxes.
• It blocks levy and sale of that property 'by virtue of any process under the laws of this state' while the property remains in the qualifying owner's name.
• The protection ends once title transfers by sale, gift, condemnation, distribution to heirs, or any other means.
• Section 2 repeals any conflicting laws but does not specify an effective date in the text provided.

1. 2026-02-03House Second Readers (House)
2. 2026-02-02House First Readers (House)
3. 2026-01-29House Hopper (House)

• David Clark (R, HD-100)Primary sponsor
• Gerald Greene (R, HD-154)
• Matt Reeves (R, HD-099)
• Josh Bonner (R, HD-073)
• Scott Hilton (R, HD-048)
• Noelle Kahaian (R, HD-081)

• property taxes
• senior citizens
• tax liens
• local government taxation