---
title: HB 1145. Ad valorem tax; state-wide homestead exemption for certain public service employees; provisions
collection: bills
id: 2025-2026/hb1145
cite_as: HB 1145, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1145
md_url: https://georgiacommons.org/bills/2025-2026/hb1145.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1145/text
source_url: https://www.legis.ga.gov/legislation/72705
date: 2026-02-04
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1145.md?full=1
bill_number: HB 1145
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-02
last_action: House Second Readers
sponsors:
- Miriam Paris
- Mary Oliver
- Scott Holcomb
- Spencer Frye
- Rob Leverett
- Tangie Herring
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1145/2025
upstream_id: 2104354
summaries_model: claude-sonnet-5
topic_tags:
- property taxes
- homestead exemption
- public service employees
- teacher pay and benefits
- first responders
---
# HB 1145. Ad valorem tax; state-wide homestead exemption for certain public service employees; provisions
## Text
House Bill 1145
By: Representatives Paris of the 142nd, Oliver of the 84th, Holcomb of the 101st, Frye of the
122nd, Leverett of the 123rd, and others
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to tax exemptions, so as to provide for a state-wide homestead exemption
for certain public service employees from ad valorem taxes in an amount equal to the amount
by which the current year assessed value of a homestead exceeds the base year value of such
homestead; to provide for definitions; to specify the terms and conditions of the exemption
and the procedures relating thereto; to provide for applicability; to provide for related
matters; to provide for compliance with constitutional requirements; to provide for a
referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated,
relating to tax exemptions, is amended by adding a new Code section to read as follows:
"48-5-57.
(a) For purposes of this Code section, the term:
(1) 'Ad valorem taxes' means all ad valorem taxes levied by, for, or on behalf of the state
or any county, consolidated government, municipality, or local school district in this
state, except for any ad valorem taxes levied to pay interest on and to retire bonded
indebtedness.
(2) 'Area median income' means the median income for the area in which a person
resides as determined by the Department of Revenue.
(3) 'Base year' means the taxable year immediately preceding the taxable year in which
the exemption under subsection (b) of this Code section is first granted to the most recent
owner of such homestead.
(4) 'Homestead' means homestead as defined and qualified in Code Section 48-5-40.
(5) 'Qualifying public service employee' means a person whose gross income, as defined
in the United States Internal Revenue Code of 1986, is 150 percent or less of the area
median income for the area in which he or she resides and, on or before January 1 of the
year in which an application for the exemption under subsection (b) of this Code section
is made, is a:
(A) Firefighter, paramedic, certified peace officer, or other law enforcement officer
employed by the government of the United States or any department, agency, authority,
or bureau thereof or by the State of Georgia or any county, municipality, special
district, county or independent school system, or other political subdivision thereof;
(B) Teacher, paraprofessional, administrator, or other person employed by an
educational institution in this state; or
(C) Person employed by or holding staff privileges at a hospital located in this state.
(b)(1) Each qualifying public service employee is granted an exemption on that person's
homestead from ad valorem taxes in an amount equal to the amount by which the current
year assessed value of that homestead, including any final determination of value on
appeal pursuant to Code Section 48-5-311, exceeds its base year assessed value. This
exemption shall not apply to taxes assessed on improvements to such homestead or
additional land that is added to such homestead after January 1 of the base year. If any
real property is removed from such homestead, the base year assessed value, including
any final determination of value on appeal pursuant to Code Section 48-5-311, shall be
adjusted to reflect such removal, and the exemption shall be recalculated accordingly.
The value of that property in excess of such exempted amount shall remain subject to
taxation.
(2) No exemption provided for in this subsection shall transfer to any subsequent owner
of the property, and the assessed value of the property shall be as provided by law.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this
Code section unless such person or person's agent files an application with the tax receiver
or tax commissioner of his or her respective local government or governments charged with
the duty of receiving returns of property for taxation giving such information relative to
receiving such exemption as will enable such tax receiver or tax commissioner to make a
determination regarding the initial and continuing eligibility of such person for such
exemption or has already filed for and is receiving a homestead exemption and such
existing application provides sufficient information to make such determination of
eligibility. Such tax receiver or tax commissioner shall provide application forms for this
purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1.
Such exemption shall be automatically renewed from year to year so long as the owner
occupies the residence as a homestead. After a person or a person's agent has filed the
proper application as provided in subsection (c) of this Code section, it shall not be
necessary to make application thereafter for any year, and the exemption shall continue to
be allowed to such person. It shall be the duty of any person granted the homestead
exemption under subsection (b) of this Code section to notify the tax receiver or tax
commissioner of the local government or governments in the event such person for any
reason becomes ineligible for such exemption.
(e) The homestead exemption granted by subsection (b) of this Code section shall be in
lieu of and not in addition to any other homestead exemption applicable to ad valorem
taxes.
(f) The exemption granted by subsection (b) of this Code section shall apply to all taxable
years beginning on or after January 1, 2027."
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The Secretary of State shall call and conduct an election as provided in this section for the
purpose of submitting this Act to the electors of the entire state for approval or rejection. The
Secretary of State shall conduct such election no later than the Tuesday next following the
first Monday in November, 2026, and shall issue the call and conduct such election as
provided by general law. The Secretary of State shall cause the date and purpose of the
election to be published once a week for two weeks immediately preceding the date thereof
in the official organ of each county in the state. The ballot shall have written or printed
thereon the words:
"( ) YES Shall the Act be approved which provides a state-wide homestead
( ) NO exemption to certain public service employees from ad valorem taxes in an
amount equal to the amount by which the current year assessed value of a
homestead exceeds its base year assessed value?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective and this Act shall
be automatically repealed on the first day of January immediately following such election
date. It shall be the duty of each county election superintendent to certify the results thereof
to the Secretary of State.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
A Georgia House bill would create a new statewide property tax break for lower and middle income firefighters, police officers, teachers, and hospital workers, freezing the taxable value of their homes at a base year level, pending voter approval in November 2026.
### Plain-language summary
Georgia law lets local governments and voters approve various homestead exemptions, but there is no statewide exemption specifically for public service workers. This bill would add one. It would exempt from property taxes the portion of a home's assessed value that grows beyond its value in the year before the exemption was first granted, essentially freezing the taxable value for eligible homeowners. It would not apply to new improvements or added land, and it would not carry over to a new owner if the home is sold.
To qualify, a person must earn 150 percent or less of the area median income and work as a firefighter, paramedic, peace officer, teacher, school employee, or hospital employee or staff member. Homeowners would apply once with their local tax office and the exemption would renew automatically. Because it is a statewide exemption, the bill needs a two-thirds vote in both chambers and voter approval in a statewide referendum set for around November 2026, taking effect January 1, 2027 if approved.
### What it does
- Creates a new statewide homestead exemption (O.C.G.A. ยง 48-5-57) that freezes the taxable value of a qualifying employee's home at its base year assessed value.
- Limits eligibility to firefighters, paramedics, peace officers, teachers, school staff, and hospital employees earning 150 percent or less of the area median income.
- Excludes new home improvements and added land from the frozen value, and adjusts the base value if property is removed from the homestead.
- Requires a one-time application with the local tax receiver or commissioner, after which the exemption renews automatically each year.
- Blocks the exemption from transferring to a new owner if the home is sold, and makes it replace rather than stack with other homestead exemptions.
- Requires statewide voter approval in a November 2026 referendum before the exemption can take effect on January 1, 2027.
### Who it affects
Firefighters, paramedics, peace officers, and other law enforcement employed by federal, state, or local government; teachers, paraprofessionals, and administrators at Georgia schools; and hospital employees or staff, as long as their income is at or below 150 percent of the area median income. County tax offices and school districts are also affected.
### Why it matters
Eligible public service workers with rising home values could see their property tax bills grow more slowly, since the taxable value of their homes would be frozen at a base year figure. Because the exemption depends on a statewide referendum, it will not take effect unless Georgia voters approve it in November 2026.
### Key provisions
- New Code Section 48-5-57(a) defines 'qualifying public service employee' by job category and an income cap of 150 percent of area median income.
- Subsection (b) grants the exemption equal to the difference between a home's current assessed value and its base year assessed value, excluding new improvements or added land.
- Subsection (b)(2) specifies the exemption does not transfer to a subsequent owner if the home is sold.
- Subsection (c) and (d) set up the one-time application process through local tax receivers or commissioners, with automatic annual renewal.
- Subsection (e) makes the exemption exclusive of other homestead exemptions rather than stackable with them.
- Section 2 requires a two-thirds vote in both the House and Senate for the measure to become law under the state constitution.
- Section 3 sets a statewide referendum no later than the Tuesday after the first Monday in November 2026, with the exemption effective January 1, 2027 if approved, and automatic repeal if rejected.
- Subsection (f) applies the exemption to taxable years beginning on or after January 1, 2027.
## Status
- Status: Introduced (2026-02-02)
- Last action: House Second Readers (2026-02-04)
- Sponsors: Miriam Paris, Mary Oliver, Scott Holcomb, Spencer Frye, Rob Leverett, Tangie Herring
- Official page: https://www.legis.ga.gov/legislation/72705
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1145.md?full=1