---
title: HB 1516. Revenue and taxation; sales to United States Department of Homeland Security or United States Immigration and Customs Enforcement; revise tax
collection: bills
id: 2025-2026/hb1516
cite_as: HB 1516, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1516
md_url: https://georgiacommons.org/bills/2025-2026/hb1516.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1516/text
source_url: https://www.legis.ga.gov/legislation/73926
date: 2026-03-10
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/hb1516.md?full=1
bill_number: HB 1516
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-03-06
last_action: House Second Readers
sponsors:
  - Ruwa Romman
  - Samuel Park
  - Spencer Frye
  - Park Cannon
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1516/2025
upstream_id: 2130686
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - immigration enforcement
  - real estate transfer tax
  - Homeland Security
  - ICE
---

# HB 1516. Revenue and taxation; sales to United States Department of Homeland Security or United States Immigration and Customs Enforcement; revise tax

## Text

House Bill 1516
By: Representatives Romman of the 97th, Park of the 107th, Frye of the 122nd, and Cannon
of the 58th
A BILL TO BE ENTITLED
AN ACT
To amend Article 1 of Chapter 6 of Title 48 of the Official Code of Georgia Annotated,
relating to real estate transfer tax, so as to revise the tax for sales to the United States
Department of Homeland Security or United States Immigration and Customs Enforcement;
to revise an exemption; 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 1 of Chapter 6 of Title 48 of the Official Code of Georgia Annotated, relating to real
estate transfer tax, is amended by revising Code Section 48-6-1, relating to transfer tax rate,
as follows:
"48-6-1.
<ins>(a) Except as otherwise provided in subsection (b) of this Code section, there</ins> <del>There</del> is
imposed a tax at the rate of $1.00 for the first $1,000.00 or fractional part of $1,000.00 and
at the rate of 10¢ for each additional $100.00 or fractional part of $100.00 on each deed,
instrument, or other writing by which any lands, tenements, or other realty sold is granted,
assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers,
or any other person or persons by his or their direction, when the consideration or value of
the interest or property conveyed (exclusive of the value of any lien or encumbrance
existing prior to the sale and not removed by the sale) exceeds $100.00.
<ins>(b) There is imposed a tax at the rate of 100 percent of the consideration or value of the
interest or property conveyed on each deed, instrument, or other writing by which any
lands, tenements, or other realty sold is granted, assigned, transferred, or otherwise
conveyed to or vested in the United States Department of Homeland Security or United
States Immigration and Customs Enforcement."
</ins> SECTION 2.
Said article is further amended in Code Section 48-6-2, relating to exemption of certain
instruments, deeds, or writings from real estate transfer tax and requirement that
consideration be shown, by revising paragraph (3) of subsection (a) as follows:
"(3) <ins>Except as otherwise provided in subsection (b) of Code Section 48-6-1, any</ins> <del>Any
</del> deed, instrument, or other writing to which any of the following is a party: the United
States; this state; any agency, board, commission, department, or political subdivision of
either the United States or this state; any public authority; or any nonprofit public
corporation;"
SECTION 3.
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 impose a real estate transfer tax equal to 100 percent of a property's value whenever land is sold to the U.S. Department of Homeland Security or U.S. Immigration and Customs Enforcement, removing the tax break these federal agencies currently get.

### Plain-language summary

Georgia currently charges a small real estate transfer tax on most property sales, but exempts sales involving the federal government, state government, and other public entities from that tax. This bill would carve out a specific exception to that exemption: when land in Georgia is sold, granted, or transferred to the U.S. Department of Homeland Security or U.S. Immigration and Customs Enforcement, the seller would owe a transfer tax equal to 100 percent of the value of the property being conveyed, instead of the usual low flat rate or no tax at all.
The bill does this by rewriting O.C.G.A. section 48-6-1 to add a new subsection specifically taxing transfers to those two federal agencies, and by revising O.C.G.A. section 48-6-2 so the general tax exemption for government transactions no longer applies to sales involving DHS or ICE. Other government-related property transfers would keep the existing exemption.

### What it does

- Adds a new tax rule that charges a transfer tax equal to 100 percent of a property's value when land is sold or conveyed to the U.S. Department of Homeland Security or U.S. Immigration and Customs Enforcement.
- Removes the existing exemption from Georgia's real estate transfer tax that currently covers sales to any federal government agency, specifically for transfers to DHS or ICE.
- Keeps the general exemption in place for transfers to the United States, the State of Georgia, and other public authorities that are not DHS or ICE.
- Repeals any existing laws that conflict with these changes.

### Who it affects

Sellers of real estate who convey property to the U.S. Department of Homeland Security or U.S. Immigration and Customs Enforcement, county tax officials who collect real estate transfer taxes, and by extension these two federal agencies as they seek to acquire land or facilities in Georgia.

### Why it matters

If enacted, anyone selling property to DHS or ICE in Georgia would face a much steeper tax bill than under the normal rate or the current government exemption, which could make land or facility acquisitions by those agencies in Georgia more expensive and potentially discourage such sales.

### Key provisions

- Section 1 rewrites O.C.G.A. § 48-6-1 to keep the existing low transfer tax rate ($1.00 for the first $1,000 plus 10 cents per additional $100) for ordinary sales, but adds subsection (b) imposing a 100 percent tax on transfers to DHS or ICE.
- Section 2 revises O.C.G.A. § 48-6-2, paragraph (3), so the standard exemption for deeds involving federal, state, or other public entities no longer covers transfers to DHS or ICE.
- Section 3 repeals any conflicting laws, a standard closing provision.

## Status

- Status: Introduced (2026-03-06)
- Last action: House Second Readers (2026-03-10)
- Sponsors: Ruwa Romman, Samuel Park, Spencer Frye, Park Cannon
- Official page: https://www.legis.ga.gov/legislation/73926

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1516.md?full=1