HB 1498: Ad valorem tax; procedures for transmission of relevant information following a real estate closing to allow for the automatic granting of homestead exemptions; provide

Under current Georgia law, homeowners must file a written application with their county tax receiver or tax commissioner to get a homestead exemption, which reduces property taxes on a primary residence. Failing to file by the deadline means losing the exemption for that year. This bill adds a new step to that process for real estate purchases. The bill requires the attorney who closes a real estate transaction for a home that would qualify for a homestead exemption to send the tax receiver or tax commissioner all the information needed to grant the exemption automatically, without the buyer having to file a separate application. Once the exemption is granted, the tax office must notify the homeowner confirming the exemption and telling them which tax year it will first apply to. The rest of the existing application process, including the once-per-continuous-occupancy renewal rule and the ban on charging fees to file homestead applications for someone else, stays in place.

• Adds a new requirement that attorneys closing real estate purchases send homestead exemption information directly to the local tax receiver or tax commissioner.
• Allows homestead exemptions to be granted automatically based on that information, without the buyer filing a separate written application.
• Requires the tax receiver or tax commissioner to notify the homeowner once the exemption is granted and specify which tax year it first applies to.
• Applies even where a local Act might otherwise say something different, overriding conflicting local homestead procedures.
• Leaves unchanged the existing rule letting homeowners skip re-applying each year as long as they keep living in the home, and the ban on charging fees to file someone else's application.

Homebuyers purchasing a primary residence in Georgia, real estate closing attorneys, and county tax receivers and tax commissioners who process homestead exemption applications and must now receive and act on information from closing attorneys.

Homeowners who might otherwise miss the filing deadline or not know they need to apply could get their property tax break automatically after closing, without extra paperwork. Closing attorneys would take on a new administrative duty, and county tax offices would need to process exemption information coming directly from real estate closings.

• Section 1 adds new subsection (a.1) to O.C.G.A. § 48-5-45, requiring closing attorneys to transmit homestead-qualifying information to the tax receiver or tax commissioner upon completing a closing.
• This new duty applies notwithstanding any conflicting local Act, meaning it overrides differing local homestead exemption procedures.
• The tax receiver or tax commissioner must grant the exemption from the transmitted information without requiring the owner to file a separate application.
• The tax office must send the homeowner notice confirming the exemption and stating which tax year it first applies to.
• Existing subsection (a) requiring a written application in general cases, and the annual filing deadline tied to the closing of the digest, remain unchanged.
• Section 2 repeals any conflicting laws.

1. 2026-03-06House Second Readers (House)
2. 2026-03-04House First Readers (House)
3. 2026-03-03House Hopper (House)

• David Wilkerson (D, HD-038)Primary sponsor
• Mary Ann Santos (D, HD-117)
• Eric Gisler (D, HD-121)
• Spencer Frye (D, HD-122)
• Dale Washburn (R, HD-144)

• property taxes
• homestead exemption
• real estate closings
• local government administration