---
title: HB 528. Revenue and taxation; require certain high resource use facilities to provide disclosures regarding community impact and energy and water usage
collection: bills
id: 2025-2026/hb528
cite_as: HB 528, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb528
md_url: https://georgiacommons.org/bills/2025-2026/hb528.md
text_url: https://georgiacommons.org/bills/2025-2026/hb528/text
source_url: https://www.legis.ga.gov/legislation/70511
date: 2025-02-21
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/hb528.md?full=1
bill_number: HB 528
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-19
last_action: House Second Readers
sponsors:
- Debbie Buckner
- Leesa Hagan
- Carolyn Hugley
- Ron Stephens
- Mary Oliver
- Vance Smith
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB528/2025
upstream_id: 1976284
summaries_model: claude-sonnet-5
topic_tags:
- data centers
- energy usage disclosure
- water usage
- tax incentives
- community impact
---
# HB 528. Revenue and taxation; require certain high resource use facilities to provide disclosures regarding community impact and energy and water usage
## Text
House Bill 528
By: Representatives Buckner of the 137th, Hagan of the 156th, Hugley of the 141st, Stephens
of the 164th, Oliver of the 84th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to
general provisions relative to revenue and taxation, so as to require certain high resource use
facilities to provide disclosures regarding community impact and energy and water usage;
to require such disclosures prior to entering into a contract for tax incentives or applying for
a governmental permit, approval, or license to construct or operate a high resource use
facility; to provide for the required contents of such disclosures; to provide for method and
means of submission and publication; to provide for related matters; to repeal conflicting
laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to general
provisions relative to revenue and taxation, is amended by adding a new Code section to read
as follows:
"48-1-11.
(a) As used in this Code section, the term:
(1) 'Disclosure report' means the report required to be submitted by an owner or operator
of a high resource use facility pursuant to this Code section.
(2) 'High resource use facility' means a facility that has, or in the case of a proposed or
planned facility is reasonably anticipated to have, a peak energy load of 30 megawatts or
greater.
(3) 'Tax incentive' means any state or local tax benefit that is sponsored, offered, or
otherwise provided by this state, any political subdivision of this state, or any state,
regional, or local agency, authority, department, or instrumentality.
(b) The owner or operator of a high resource use facility in this state shall submit a
disclosure report by December 31, 2025, and annually by December 31 thereafter.
(c) The owner or operator of a proposed or planned high resource use facility in this state
shall submit a disclosure report by the earlier of the following:
(1) Thirty days prior to entering into or renewing any contract for the receipt of any tax
incentive; or
(2) Thirty days prior to applying for any governmental permit, approval, or license
required by law to construct or operate a high resource use facility.
(d) Each disclosure report shall contain:
(1) General information regarding the high resource use facility, including:
(A) The name and address of the facility;
(B) The owner or operator of the facility;
(C) A description of the nature and purpose of the facility;
(D) The total square footage of the facility; and
(E) Any publicly announced plans for expansion of the facility;
(2) Information related to energy usage by the high resource use facility, including:
(A) The mean amount of energy used per day measured in kilowatt-hours;
(B) The mean amount of energy used from all sources per hour during peak load
measured in kilowatt-hours and frequency of peak load per week;
(C) The overall percentages of energy used, calculated prior to considering any carbon
offsets, that are generated from fossil fuel, renewable energy, and other energy sources;
(D) The sources and providers of each type of energy used;
(E) Any service contract with an electric supplier; and
(F) The annual amount of waste heat produced on-site measured in British thermal
units;
(3) Information related to water usage by the high resource use facility, including:
(A) The amount of water used annually measured in gallons;
(B) The mean amount of water used daily measured in gallons;
(C) The sources of water used in the facility, including, but not limited to, rain water,
treated water, well water, on-site reservoir, and gray water;
(D) The annual amount of water being discharged or emitted into the environment
measured in gallons; and
(E) The quantity in gallons and method of pretreatment of water being discharged to
a permitted wastewater disposal system, if any, to remove pollutants or change the
water temperature before being discharged or emitted into the environment; and
(4) Other information regarding community impact of the high resource use facility,
including:
(A) The total amount of ad valorem taxes paid in the previous five years with respect
to the facility;
(B) Any air quality permits required; and
(C) The noise levels emitted by the facility measured in decibels for properties
within 0.25 miles of the facility.
(e)(1) Each disclosure report for a high resource use facility in this state shall provide
accurate information regarding each of the contents required pursuant to subsection (d)
of this Code section.
(2) Each disclosure report for a proposed or planned high resource use facility in this
state shall provide reasonable and detailed projections regarding each of the contents
required pursuant to subsection (d) of this Code section.
(f) The state, any political subdivision of this state, and any state, regional, or local agency,
authority, department, or instrumentality shall verify that a disclosure report has been
submitted pursuant to this Code section for a high resource use facility prior to entering
into a contract regarding a tax incentive for such high resource use facility.
(g) Each disclosure report shall be submitted to the department, in the manner prescribed
by the department.
(h) Neither the disclosure report nor any of its contents shall be considered privileged or
confidential information, and the department shall publish each disclosure report on its
public website.
(i) No high resource use facility shall be allowed any tax incentive if the owner or operator
fails to properly submit a disclosure report as provided for in this Code section."
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.
House Bill 528 would require large energy-hungry facilities like data centers in Georgia to publicly disclose their energy use, water use, and community impact before getting tax breaks or permits.
### Plain-language summary
Georgia currently has no state law requiring big power-hungry facilities, such as data centers, to disclose how much energy and water they use or how they affect surrounding communities. House Bill 528 would create that requirement by adding a new section to Georgia's tax code (O.C.G.A. Chapter 1 of Title 48).
Any facility with a peak energy load of 30 megawatts or more, called a 'high resource use facility,' would have to file a detailed disclosure report with the Georgia Department of Revenue every year by December 31, starting in 2025. Planned or proposed facilities would have to file 30 days before signing a tax incentive contract or applying for a construction or operating permit. Reports must cover energy sources and usage, water consumption and discharge, property taxes paid, air quality permits, and noise levels. The reports would be public, not confidential, and posted on the department's website. Facilities that skip this disclosure would be barred from receiving any tax incentives.
### What it does
- Creates a new requirement for facilities using 30 megawatts or more of peak energy to file annual public disclosure reports with the state.
- Requires proposed or planned high-use facilities to file a disclosure report 30 days before signing a tax incentive contract or applying for a construction or operating permit.
- Mandates that reports include detailed energy source data, water usage and discharge amounts, property tax history, air permits, and noise levels near the facility.
- Bars any high resource use facility from receiving a tax incentive if it fails to submit the required disclosure report.
- Requires the Department of Revenue to publish every disclosure report on its public website with no confidentiality protection.
### Who it affects
This bill affects owners and operators of large energy-intensive facilities such as data centers, factories, or other operations with peak energy loads of 30 megawatts or more, along with state and local agencies that grant tax incentives, permits, or licenses to such facilities, and the Georgia Department of Revenue, which would collect and publish the reports.
### Why it matters
Communities near large data centers or industrial facilities would gain public access to information about how much energy and water these operations consume, what pollution or noise they generate, and how much they pay in property taxes, potentially informing local debates over tax breaks and permits for such projects.
### Key provisions
- New Code Section 48-1-11(a) defines 'high resource use facility' as one with a peak energy load of 30 megawatts or greater, and defines 'disclosure report' and 'tax incentive.'
- Subsection (b) requires existing high resource use facilities to file disclosure reports annually by December 31, starting December 31, 2025.
- Subsection (c) requires proposed or planned facilities to file a report at least 30 days before receiving a tax incentive or applying for a required permit.
- Subsection (d) lists required report contents: facility details, energy usage and sources, water usage and discharge, ad valorem (property) taxes paid, air quality permits, and noise levels within 0.25 miles.
- Subsection (f) requires government bodies to verify a disclosure report was filed before entering a tax incentive contract with the facility.
- Subsection (h) makes the reports public record, requiring the Department of Revenue to post them on its website.
- Subsection (i) blocks any tax incentive for a facility whose owner or operator fails to submit the required disclosure report.
## Status
- Status: Introduced (2025-02-19)
- Last action: House Second Readers (2025-02-21)
- Sponsors: Debbie Buckner, Leesa Hagan, Carolyn Hugley, Ron Stephens, Mary Oliver, Vance Smith
- Official page: https://www.legis.ga.gov/legislation/70511
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb528.md?full=1