Georgia CommonsHB 1102: Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes
Introduced version, the latest LegiScan holds · Last action February 3, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
House Bill 1102
By: Representatives Clark of the 100th, Greene of the 154th, Reeves of the 99th, Bonner of the 73rd, Hilton of the 48th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, so as to prohibit the levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 7 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to miscellaneous local administrative provisions regarding ad valorem taxation of property, is amended by adding a new Code section to read as follows:
"48-5-382.
Properties owned by individuals 60 years of age or older that become subject to liens for failure to pay ad valorem taxes shall not be subject to levy and sale by virtue of any process under the laws of this state until the title to any such property transfers out of such individual's name by sale, gift, condemnation, distribution to one or more heirs, or by any other means."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.