---
title: 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
collection: bills
id: 2025-2026/hb1498
cite_as: HB 1498, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1498
md_url: https://georgiacommons.org/bills/2025-2026/hb1498.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1498/text
source_url: https://www.legis.ga.gov/legislation/73856
date: 2026-03-06
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/hb1498.md?full=1
bill_number: HB 1498
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-03-03
last_action: House Second Readers
sponsors:
  - David Wilkerson
  - Mary Ann Santos
  - Eric Gisler
  - Spencer Frye
  - Dale Washburn
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1498/2025
upstream_id: 2128574
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - real estate closings
  - local government administration
---

# 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

## Text

House Bill 1498
By: Representatives Santos of the 117th, Wilkerson of the 38th, Gisler of the 121st, Frye of the
122nd, and Washburn of the 144th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-45 of the Official Code of Georgia Annotated, relating to
application for homestead exemption and unlawful to solicit fee to file application for
homestead for another, so as to provide procedures for the transmission of relevant
information following a real estate closing to allow for the automatic granting of homestead
exemptions; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-5-45 of the Official Code of Georgia Annotated, relating to application for
homestead exemption and unlawful to solicit fee to file application for homestead for
another, is amended as follows:
"48-5-45.
(a)(1) An applicant seeking a homestead exemption as provided in Code Section 48-5-44
and qualifying under the provisions of Code Section 48-5-40 shall file a written
application and schedule with the tax receiver or tax commissioner charged with the duty
of receiving returns of property for taxation at any time during the calendar year
subsequent to the property becoming the primary residence of the applicant up to and
including the date for the closing of the books for the return of taxes for the calendar year,
except that, in the case of a property which is subject to a reassessment by the board of
tax assessors, such application and schedule may be filed in conjunction with or in lieu
of an appeal of the reassessment.
(2) The failure to file properly the application and schedule on or before the date for the
closing of the books for the return of taxes of a calendar year in which the taxes are due
shall constitute a waiver of the homestead exemption on the part of the applicant failing
to make the application for such exemption for that year.
<ins>(a.1) In addition to the provisions of subsection (a) of this Code section and
notwithstanding any conflicting provisions of a local Act to the contrary, an attorney
closing a real estate transaction for the purchase of real property that would qualify for a
homestead exemption granted by this chapter or by a local Act shall upon completing such
closing transmit to the relevant tax receiver or tax commissioner all information necessary
for such tax receiver or tax commissioner to grant such homestead exemption or
exemptions without further application by the owner of such homestead. Upon granting
any such homestead exemption, the tax receiver or tax commissioner shall send notice to
the owner of the homestead confirming the granting of such exemption or exemptions and
notifying the owner which tax year such exemption shall first apply to the homestead.
</ins> (b) The owner of a homestead which is actually occupied by the owner as a residence and
homestead shall not have to apply for the exemption more than once so long as the owner
remains in continuous occupation of the residence as a homestead. The exemption shall
automatically be renewed from year to year so long as the owner continuously occupies the
residence as a homestead.
(c) It is unlawful for any person, firm, or corporation to solicit, either directly or by mail
or advertisement, any other person for the purpose of filing on behalf of such other person
the application and schedule for homestead exemption required by this Code section if a
fee is charged for filing such application and schedule on behalf of such other person. A
violation of this subsection shall be a misdemeanor."
SECTION 2.
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 require closing attorneys to automatically send homestead exemption information to county tax offices after a home purchase, so buyers would not have to separately apply.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2026-03-03)
- Last action: House Second Readers (2026-03-06)
- Sponsors: David Wilkerson, Mary Ann Santos, Eric Gisler, Spencer Frye, Dale Washburn
- Official page: https://www.legis.ga.gov/legislation/73856

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1498.md?full=1